Inland Revenue (Amendment) (Tax Deductions for Assisted Reproductive Service Expenses) Bill 2024

On February 19, 2025, the bill Inland Revenue (Amendment) (Tax Deductions for Assisted Reproductive Service Expenses) Bill 2024 was passed in LegCo. The bill seeks to amend the Inland Revenue Ordinance to introduce a tax deduction for expenses incurred on assisted reproductive services, aligning with the 2023 Policy Address's measures to address the low local birth rate and aging population.

The bill is about providing tax deductions for expenses incurred on qualified assisted reproductive services. It aims to support couples and individuals facing difficulties in conceiving, thereby encouraging the use of such services.

The tax deduction is subject to a ceiling of $100,000 per year and applies to medical expenses related to in vitro fertilisation, gamete freezing, and other related services. The benefits are available to infertile couples, cancer patients, and other individuals rendered infertile due to medical treatment.

The legislation specifies that the expenses must be incurred for medical reasons and not for non-medical purposes such as sex selection. The bill sets out the scope of qualifying assisted reproductive services, including in vitro fertilisation and related procedures, as well as associated medical services and fees.

To facilitate the claim process, a non-statutory standard form of proof will be issued, requiring certification from the medical practitioner involved. The bill adheres to the general tax deduction rules, with a maximum allowable amount of $100,000 per year, and includes provisions to prevent double-deduction of expenses refunded by insurance or medical benefits.