WI AB702

Creates a nonrefundable income tax credit up to $5,000 per year for unreimbursed IVF-related expenses including consultations, procedures, and prescribed drugs incurred by the taxpayer or spouse

Income limits to claim the credit: $100,000 AGI for single filers, $100,000 for married filing separately, $200,000 for married filing jointly

Excludes expenses for insurance coverage, travel, mileage, lodging, and amounts paid through HSAs, FSAs, HRAs, or similar tax-advantaged accounts

Effective for taxable years beginning after December 31, 2025