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House Revenue and Taxation committee introduces bill to let parents deduct embryo-adoption expenses

2814701 · March 27, 2025
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Summary

Lawmakers introduced RS 32,732 to expand Idaho’s existing adoption tax deduction to cover legal and medical expenses tied to donated embryos that result in a live birth; sponsors said the change is intended to increase affordability and awareness, and a fiscal note estimates roughly $60,000 in state tax impact.

The House Revenue and Taxation Committee on March 27 introduced RS 32,732, a proposal to expand Idaho’s existing adoption tax deduction to allow taxpayers to deduct up to $10,000 in legal and medical expenses related to the acquisition and transfer of a donated embryo that results in a live birth.

The bill was presented by Representative Brook Green (R., District 18, Southeast Boise), who is carrying the legislation with Representative Jeff Ehlers (R., District 21, Meridian) as a cosponsor. Representative Raymond moved to introduce the request session (RS) bill; the committee voted to introduce RS 32,732.

The measure would permit the deduction in the year a live birth occurs and allow filers to carry eligible expenses back up to three years, language sponsors said was intended to accommodate the lengthy timeline of assisted-reproduction processes. Sponsors said the deduction would be capped at the same $10,000…

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