Relating to: income tax credit for in vitro fertilization medical expenses. (FE)

This bill creates a state income tax credit for out-of-pocket medical expenses related to in vitro fertilization (IVF), including consultations, procedures, and prescribed drugs. Individuals filing state taxes can claim up to $5,000 annually in eligible costs, but only if their income is below $100,000 (single or married filing separately) or $200,000 (married filing jointly). The credit excludes insurance-covered costs, travel, lodging, and expenses paid through health savings accounts or similar programs. It applies to tax years beginning after December 31, 2025, and requires claims to be filed with the state tax return.