Bill > SB0303

This bill amends Indiana's tax code to allow taxpayers to claim a fetus as a dependent child for state income tax exemption purposes, effective January 1, 2025. Specifically, the bill modifies the state's adjusted gross income calculations to include a fetus (as defined in Indiana Code 16-18-2-128.7) as a dependent child, but with a key requirement: the taxpayer must submit a radiologic imaging study report from a licensed physician or medical professional certifying the pregnancy during the taxable year along with their annual state tax return. To claim the exemption, taxpayers would be able to subtract $1,000 or $1,500 from their adjusted gross income for a fetus, depending on the specific tax provision. The bill includes a sunset provision that expires on July 1, 2028, and declares an emergency, which means it can take effect immediately upon becoming law. This change represents a novel approach to tax policy that recognizes a fetus as a dependent for tax exemption purposes, potentially providing financial relief to pregnant taxpayers.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/senate/303/details