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AB 547 California Assembly · 2025-2026 Regular Session

Personal Income Tax Law: credits: in vitro fertilization.

Summary
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined, for the qualified expenses of in vitro fertilization, as defined, not to exceed $5,000 paid or incurred during the taxable year. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit for IVF expenses, providing tax relief under Personal Income Tax Law, directly impacting tax policy and state budget through new tax expenditure.90% confidence ✓ HealthcareSupports HealthcareBill provides tax credit for IVF expenses (a healthcare service), expanding access to fertility treatment. Directly supports healthcare access under defined topic.90% confidence
Bill status failed 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 11, 2025 Last action Feb 2, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

05/07/25 - Amended Assembly → AB547 · 3 edits
MINOR
The amended version of AB 547 shifts the in vitro fertilization tax credit timeline one year later. The credit now applies to taxable years beginning on or after January 1, 2026 (previously 2025) and before January 1, 2031 (previously 2030), with a corresponding sunset date of December 1, 2031. The first required Franchise Tax Board report to the Legislature is also delayed from December 1, 2026 to December 1, 2028.
TIMELINE

The credit eligibility window moved one year later: now covers taxable years beginning on or after January 1, 2026 and before January 1, 2031, instead of the original 2025 to 2030 window.

The sunset date for Section 17053 changed from December 1, 2030 to December 1, 2031, extending the credit's life by one year.

ENFORCEMENT

The deadline for the first Franchise Tax Board report to the Legislature moved from December 1, 2026 to December 1, 2028, giving the agency two additional years before its initial reporting obligation.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
13
Key actions
5
Committee
8
Amendments
2
Feb 2, 2026
Lower · Passed
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
lower
May 23, 2025
Lower · Passed
In committee: Held under submission.
lower
May 21, 2025
Committee
In committee: Set, first hearing. Referred to APPR. suspense file.
lower
May 14, 2025
Lower · Passed
In committee: Hearing postponed by committee.
lower
May 8, 2025
Committee
Re-referred to Com. on APPR.
lower
May 7, 2025
Lower · Passed
Read second time and amended.
lower
May 6, 2025
Introduced
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).
lower
Mar 17, 2025
Committee
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
lower
Feb 24, 2025
Committee
Referred to Com. on REV. & TAX.
lower
Feb 12, 2025
Lower · Passed
From printer. May be heard in committee March 14.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of David Tangipa
David Tangipa
RRepublican
CA
8