Bill > HB4202

This bill amends Michigan's income tax law to add a new tax exemption for pregnant women, specifically allowing taxpayers who are at least 10 weeks pregnant as of the last day of the tax year to claim an additional personal exemption, beginning in tax year 2026. To claim the exemption, the taxpayer must have been under the care and observation of a physician since at least the tenth week of pregnancy and must attach a signed medical statement from the physician verifying the pregnancy to their annual tax return. The bill defines "physician" as an individual licensed to practice medicine or osteopathic medicine and surgery under Michigan law. The additional exemption follows the existing structure of personal exemptions in the state's tax code, which currently allows exemptions for various circumstances such as dependency, disability, and veteran status. This proposed change appears to be part of a broader effort to provide additional tax benefits for individuals based on specific life circumstances, in this case, pregnancy.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4202