It's more of a beaurocratic loophole. Sexuality has no bearing either way on eligibility for IVF assistance, it doesn't disqualify or qualify you. So if you're gay can still get IVF assistance, but only if you're so infertile that you would qualify for assistance even as a heterosexual. Normally that is proven by trying and failing in a heterosexual relationship, but they can get a sperm count test or proof of polycystic ovaries or whatever.

Which leads to the perverse incentive that with a gay couple the one with the least functional reproductive system will be the one to sire the child, even though that comes with increased medical costs and risk of lifelong birth defects, just so they can freeload harder.