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.

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Related Legislation

Companion bill to SB 393.

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Latest Action

9/3/19 – Introduced.

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People