Michigan Bill Including ‘Fetus’ as Dependent for Tax Purposes (HB 4914)

HB 4914 would allow a person to claim a fetus as a dependent on state income taxes.

The bill would redefine “dependent” under the tax code to include:

A fetus that has, as determined by a physician, completed at least 12 weeks of gestation as of the last day of the tax year, and that has been under the care and observation of a physician since at least 12 weeks of gestation.

This provision would be effective for tax years beginning on and after January 1, 2019.

Related Legislation

Companion bill to SB 393.

Latest Action

9/3/19 – Introduced.

People