Bill
Bill > SB687
summary
Introduced
12/02/2025
12/02/2025
In Committee
12/02/2025
12/02/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill creates a nonrefundable income tax credit for unreimbursed expenses that an individual paid for consultations, procedures, and prescribed drugs directly related to in vitro fertilization that are incurred by the individual or the individual’s spouse, not to exceed $5,000 for any tax year. To claim the credit, the amount of the claimant’s adjusted gross income may not exceed $100,000 for an individual filing a single return, $100,000 for a married individual filing a separate return, or $200,000 for married individuals filing a joint return. No individual may claim the credit for amounts paid for insurance coverage, travel, mileage, or lodging and no individual my claim the credit for amounts paid through a health savings account, medical savings account, or similar program established under state or federal law. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill creates a nonrefundable income tax credit for individuals who have paid unreimbursed medical expenses related to in vitro fertilization (IVF), a fertility treatment where eggs are fertilized outside the body. The credit allows taxpayers to claim up to $5,000 per tax year for expenses such as consultations, procedures, and prescribed drugs directly related to IVF for themselves or their spouse. To be eligible, the taxpayer's adjusted gross income must not exceed $100,000 for single or married filing separately returns, or $200,000 for joint returns. The bill specifically excludes expenses for insurance coverage, travel, mileage, lodging, and amounts paid through health savings accounts, medical savings accounts, or similar programs. Additionally, taxpayers cannot claim the same expenses under other tax credit provisions, and the credit must be claimed within the specified time period. The bill applies to taxable years beginning after December 31, 2025, and requires the Department of Revenue to create appropriate forms and instructions for claiming the credit, making it easier for eligible individuals to access this financial support for fertility treatments.
Committee Categories
Budget and Finance
Sponsors (11)
Jesse James (R)*,
Howard Marklein (R)*,
Van Wanggaard (R)*,
Robert Donovan (R),
Dean Kaufert (R),
Joel Kitchens (R),
Anthony Kurtz (R),
Todd Novak (R),
Jim Piwowarczyk (R),
Jessie Rodriguez (R),
Pat Snyder (R),
Last Action
Fiscal estimate received (on 12/12/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb687 |
| Fiscal Note - SB687: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb687/sb687_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB687.pdf |
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