Idaho Capitol Watch

HB 462: TAXATION – Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo.

Expands Idaho's adoption tax credit to include legal fees, medical costs, and expenses for acquiring and transferring donated embryos resulting in live birth, up to $10,000. Applies retroactively to January 1, 2025, with emergency clause.

Status

Reported Printed (March 27, 2025) · Originated in the Idaho House · Introduced March 27, 2025

Sponsors

  • REVENUE AND TAXATION COMMITTEE

Committees

  • JRA for Printing

Bill history

  • March 27, 2025 — House: Introduced, read first time, referred to JRA for Printing
  • March 27, 2025 — House: Reported Printed and Referred to Revenue & Taxation

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Canonical URL: https://idahocapitolwatch.com/bills/2025-HB462