Bill > SB0012

This bill amends Michigan's Income Tax Act to expand the definition of "dependent" to include a fetus under specific conditions for tax years beginning on or after January 1, 2025. The bill defines a qualifying fetus as an organism of the species Homo sapiens that has completed at least 12 weeks of gestation and has been under continuous physician care since that time. A "physician" is specifically defined as a licensed medical or osteopathic medical professional. The bill retains the existing federal Internal Revenue Code definitions of qualifying children and qualifying relatives as part of the dependent definition, and adds the fetus as a new category. By allowing a fetus to be claimed as a dependent, the bill potentially enables taxpayers to claim additional tax deductions or credits based on the presence of an unborn child, marking a significant expansion of the state's tax code's definition of dependents. This change appears to have potential implications for state tax policy and could be seen as part of broader discussions surrounding fetal personhood and tax treatment of prenatal care.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0012