TallyIDAHOLegislative Tracker
H04622025 Regular Session

Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo.

TAXATION -- Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo.

IntroducedIn CommitteeFloor VoteEnacted
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This legislation expands the existing Idaho Adoption Tax Credit to allow legal fees, medical costs, and costs related to the acquisition and transfer into the human body of a donated embryo that results in a live birth. The deduction shall be taken in the year that results in a live birth.

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This legislation causes no increase or decrease in revenue, or additional expenditure of funds at the state or local level of government; therefore, this legislation has no fiscal impact.

Reported Printed and Referred to Revenue & Taxation