HB 4914 Summary

• Amends the definition of "dependent" under the Michigan Income Tax Act of 1967 to expand eligibility beyond current federal tax law definitions.

• Adds a new category of dependent: a fetus that has completed at least 12 weeks of gestation as of the last day of the tax year and has been under the care of a physician since at least 12 weeks of gestation.

• 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.

• Effective for tax years beginning on and after January 1, 2019.