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NJ A127

Bill

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

Al Barlas

Click for details

Origin

General Assembly

2026-2027 Regular Session

AI Summary

  • New Jersey resident taxpayers can deduct 50% of out-of-pocket in vitro fertilization (IVF) costs from gross income for themselves, a spouse, or domestic partner
  • Only expenses not covered by health insurance (including hospital/medical service corporations, commercial insurers, HMOs, State Health Benefits Program, or School Employees Health Benefits Plan) qualify for the deduction
  • Expenses already deducted as allowable medical expenses under existing state law are ineligible for this additional deduction
  • IVF is defined as all medical and laboratory procedures required to form a human embryo outside the body
  • Takes effect for taxable years beginning January 1 following enactment

Legislative Description

Provides gross income tax deduction for in vitro fertilization treatment expenses.

Health

Last Action

Introduced, Referred to Assembly Health Committee

1/13/2026

Committee Referrals

Health1/13/2026

Full Bill Text

No bill text available