Michigan Bill Including ‘Fetus’ as Dependent for Tax Purposes (SB 393)

SB 393 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 HB 4914.

---

Latest Action

8/20/19 – Introduced; referred to Senate Finance Committee.

---

People