Supreme Court rules that gay couple cannot deduct costs of IVF treatment from tax

A gay couple consisting of two fertile partners cannot deduct IVF treatment from tax, the Supreme Court ruled on Friday. One such couple thought so because the costs of IVF treatment are deductible for heterosexual couples who have not been able to conceive a child after 12 months of unprotected sex.

The men took part in an egg donation and surrogacy program with IVF in the US. A sperm cell from one of the partners and a donated egg cell gave the couple a daughter through a surrogate mother. It cost more than $38,000 in health care costs before taxes.

The Supreme Court ruled that the deduction scheme only applies to expenses that cannot be avoided due to illness or disability. With heterosexual couples, it may be assumed that after 12 months of unsuccessfully trying to conceive a child, there is an illness or disability, including reduced fertility. This would be considered a "medical necessity" to undergo IVF treatment.

No infertility has come to light regarding the men. If this were the case, then the results of the hearing would have been different. But it is common knowledge that men simply cannot conceive.