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New York · 2025-2026 General Assembly

S05262 Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility.

Direction

Abortion personhood ivfAI label

Expands abortion access model confidence 80%

Creates a state tax credit for expenses of up to three cycles of IVF treatment for infertility, increasing financial support and access to IVF procedures.

A resident taxpayer shall be allowed a credit against the tax imposed by this article for up to three cycles of in vitro fertilization treatment in an amount equaling seventy-five percent of the expenses related to in vitro fertilization treatment for infertility not covered by insurance paid during the taxable year or ten thousand dollars, whichever is less.

✓ Quote verified word for word in the bill text

Abortion funding insuranceAI label

Expands abortion access model confidence 70%

Creates a state tax credit for expenses of up to three cycles of IVF treatment for infertility, increasing financial support and access to IVF procedures.

A resident taxpayer shall be allowed a credit against the tax imposed by this article for up to three cycles of in vitro fertilization treatment in an amount equaling seventy-five percent of the expenses related to in vitro fertilization treatment for infertility not covered by insurance paid during the taxable year or ten thousand dollars, whichever is less.

✓ Quote verified word for word in the bill text

  1. Filed (completed)
  2. Committee
  3. Passed one chamber
  4. Passed both
  5. Governor
  6. Law

Status: Died (session ended)

Last action
2026-01-07: REFERRED TO BUDGET AND REVENUE
Filed
2025-02-20
Committee
Budget and Revenue
Sponsor
Jacob Ashby R + 3 cosponsors (1 D, 2 R)

Why the model tagged it this way: The bill creates a tax credit subsidizing IVF treatment costs, which falls under the personhood-ivf and funding-insurance subtags for abortion-related policy as it directly addresses IVF access and public financial support without any restrictions or personhood language.

Related bills

Sponsors

Text versions

History (2 actions)
DateChamberAction
2026-01-07SREFERRED TO BUDGET AND REVENUE
2025-02-20SREFERRED TO BUDGET AND REVENUE