Bill
Bill > A127
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
The bill provides taxpayers who are New Jersey residents the ability to claim a gross income tax deduction related to in vitro fertilization (IVF) procedures for the treatment of infertility. Specifically, this bill allows a taxpayer to deduct from gross income 50 percent of the amount paid by the taxpayer during the taxable year for costs related to IVF treatment for the taxpayer or the taxpayer's spouse or domestic partner, provided that these costs are not reimbursed by certain health insurance plans, and are not otherwise deducted from the taxpayer's gross income as an allowable medical expense. Currently, a resident who files a New Jersey Gross Income Tax return can deduct from gross income certain unreimbursed medical expenses paid during the tax year for the taxpayer, the taxpayer's spouse or domestic partner, and any dependents claimed. However, a taxpayer can only deduct expenses that are more than two percent of the taxpayer's gross income. In general, medical expenses allowed for federal tax purposes are allowed for New Jersey tax purposes. For federal individual income tax purposes, the Internal Revenue Service allows a taxpayer to deduct medical expenses for fertility enhancement procedures, such as IVF and including temporary storage of eggs or sperm. The gross income deduction in this bill provides a benefit to taxpayers who are not covered by health insurance plans issued by hospital, medical, and health service corporations; commercial group insurers; health maintenance organizations; the State Health Benefits Program; or the School Employees Health Benefits Plan. It also provides a benefit to taxpayers who have incurred out-of-pocket expenses related to IVF treatment that are not eligible for deduction against their taxable income for New Jersey Gross Income Tax purposes.
AI Summary
This bill allows New Jersey residents to deduct 50 percent of the costs they pay for in vitro fertilization (IVF) treatment for themselves or their spouse or domestic partner from their gross income for tax purposes, provided these costs are not covered by health insurance plans, including those from hospital service corporations, commercial insurers, health maintenance organizations, and state employee health plans, and are not already deducted as a medical expense. In vitro fertilization (IVF) is defined as all medical and laboratory procedures needed to create a human embryo outside the body. This deduction is intended to benefit taxpayers who incur out-of-pocket expenses for IVF that are not reimbursed by insurance or otherwise deductible under current New Jersey tax law, which generally allows deductions for medical expenses exceeding two percent of gross income, aligning with federal tax treatment of fertility procedures.
Committee Categories
Health and Social Services
Sponsors (4)
Last Action
Introduced, Referred to Assembly Health Committee (on 01/13/2026)
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://www.njleg.state.nj.us/bill-search/2026/A127 |
| BillText | https://pub.njleg.gov/Bills/2026/A0500/127_I1.HTM |
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