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House committee introduces bill to let parents deduct embryo-adoption costs up to $10,000

3049585 · March 27, 2025
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Summary

The House Revenue and Taxation Committee voted to introduce RS 32,732, which would extend Idaho’s existing adoption tax deduction to legal and medical expenses tied to adopting a donated embryo that results in a live birth; sponsors say the change is meant to improve affordability and public awareness.

The House Revenue and Taxation Committee voted to introduce RS 32,732 on March 27, a legislative proposal to allow Idaho taxpayers to deduct up to $10,000 in legal and medical expenses related to adopting a donated embryo if that adoption results in a live birth.

The proposal expands Idaho’s existing adoption tax deduction to cover embryo-adoption expenses and is written to allow taxpayers to claim the deduction in the year of the live birth and to carry eligible expenses back up to three years. Representative Brook Green introduced the draft and said the change would both spotlight embryo adoption as an option for growing families and make it more affordable.

"We want to expand the existing Idaho adoption tax credit to ... up to $10,000 [for] legal fees and medical expenses related to the acquisition and transfer of a donated embryo that results in a live…

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