Bill > H0462

This bill amends Idaho state tax law to expand existing tax deductions for adoption expenses by adding a new provision that allows taxpayers to deduct legal fees and medical expenses related to acquiring and transferring a donated embryo. Specifically, the bill permits a tax deduction for expenses associated with a donated embryo that results in a live birth, with the deduction capped at $10,000 and applicable in the tax year the live birth occurs. Taxpayers can also deduct legal and medical expenses related to the embryo acquisition and transfer from the three years preceding the live birth. This expansion of the existing adoption expense tax deduction provides financial relief for individuals pursuing embryo donation as a means of building their family, recognizing the potential significant costs involved in this medical process. The bill includes an emergency clause making it effective immediately upon passage and retroactively applicable to January 1, 2025.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0462/