MI HB5684

Amends the Income Tax Act of 1967 to expand the definition of "dependent" for tax purposes to include a fetus that has completed at least 12 weeks of gestation as determined by a physician.

Requires that the fetus has been under the care and observation of a physician since at least 12 weeks of gestation to qualify as a dependent.

Defines "fetus" as an individual organism of the species homo sapiens at any time before complete delivery from a pregnant woman.

Defines "physician" as an individual licensed to practice medicine or osteopathic medicine and surgery under Michigan's Public Health Code.

Contains a tie-bar provision making the bill effective only if Senate Bill No. ____ or House Bill No. 5685 is enacted into law.