California · 2025-2026 Regular Session

AB547 Personal Income Tax Law: credits: in vitro fertilization.

Direction

Abortion personhood ivfAI label

Expands abortion access model confidence 90%

Expands the state tax credit for IVF expenses (broadened definition of qualified expenses, later start date, higher income limits, extended duration), increasing financial support and access to IVF procedures.

“Qualified expenses of in vitro fertilization” shall mean all costs of in vitro fertilization procedures, regardless of sex, undergone by the taxpayer, the taxpayer’s spouse, or the taxpayer’s surrogate that are not covered by insurance, and shall include all of the following: (A) Preparatory testing, screening, and evaluation. (B) Ovarian stimulation. (C) Egg retrieval and implantation. (D) Fertilization and embryo development. (E) Embryo transfer. (F) Luteal phase support. (G) Pregnancy and posttransfer embryo monitoring. (H) Sperm preparation. (I) Medications or supplements prescribed by a

✓ Quote verified word for word in the bill text

Filed (completed)
Committee (completed)
Passed one chamber (completed)
Passed both (completed)
Governor
Law

Status: Failed

Last action: 2026-02-02: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Filed: 2025-02-11
Sponsor: David Tangipa R

Read official text (Amended)Legislature page LegiScan

Why the model tagged it this way: The bill creates a temporary personal income tax credit for qualified IVF expenses (up to $5,000 per year for eligible taxpayers based on income), with an expanded definition of covered procedures and reporting requirements; this expands access to IVF services via tax relief but includes a sunset provision making the overall change time-limited and ultimately neutral after repeal.

Related bills

AB2066 Triggering event: pregnancy.Expands abortion access Expands abortion access Vetoed
AB1973 Abortion: authorized procedures.Expands abortion access Law
AB2531 Public health: abortion services.Expands abortion access Expands abortion access Law
AB2540 Public health: public postsecondary education: student health centers: abortion by medication techniques.Expands abortion access No change to abortion access Law

Hearings and calendar

2025-03-17 14:30 · Hearing · Assembly Revenue And Taxation Hearing State Capitol, Room 126
2025-05-05 14:30 · Hearing · Assembly Revenue And Taxation Hearing State Capitol, Room 126
2025-05-14 09:00 · Hearing · Assembly Appropriations Hearing 1021 O Street, Room 1100
2025-05-21 09:00 · Hearing · Assembly Appropriations Hearing 1021 O Street, Room 1100
2025-05-23 00:00 · Hearing · Assembly Appropriations Hearing 1021 O Street, Room 1100

Votes

Date	Chamber	Motion	Yea-Nay
2025-05-05	A	Do pass as amended and be re-referred to the Committee on [Appropriations]	5-1	Passed

Text versions

Introduced 2025-02-11
Amended 2025-05-07

History (13 actions)

Date	Chamber	Action
2026-02-02	A	From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31	A	Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-23	A	In committee: Held under submission.
2025-05-21	A	Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21	A	In committee: Set, first hearing. Referred to APPR. suspense file.
2025-05-14	A	In committee: Hearing postponed by committee.
2025-05-08	A	Re-referred to Com. on APPR.
2025-05-07	A	Read second time and amended.
2025-05-06	A	From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).
2025-03-17	A	In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-02-24	A	Referred to Com. on REV. & TAX.
2025-02-12	A	From printer. May be heard in committee March 14.
2025-02-11	A	Read first time. To print.