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California · 2025–26 Regular Session · Assembly Bill

AB 547: Personal Income Tax Law: credits: in vitro fertilization.

Did not advance Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Did not advance

Last official action: ·Record last updated:

Plain-language summary

AB 547 is a assembly bill introduced in the California Assembly on February 11, 2025. According to its official title, it concerns: Personal Income Tax Law: credits: in vitro fertilization. Primary sponsor: David Tangipa (R). Most recent recorded action (February 2, 2026): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill, for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed under that law to a qualified taxpayer, as defined, for the qualified expenses of in vitro fertilization, as defined, not to exceed $5,000 paid or incurred during the taxable year.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
David TangipaPrimary sponsorRepublicanAssembly8

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
  3. In committee: Held under submission.
  4. Joint Rule 62(a), file notice suspended. (Page 1627.)
  5. In committee: Set, first hearing. Referred to APPR. suspense file.
  6. In committee: Hearing postponed by committee.
  7. Re-referred to Com. on APPR.
  8. Read second time and amended.
  9. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (May 5).
  10. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
  11. Referred to Com. on REV. & TAX.
  12. From printer. May be heard in committee March 14.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page