MI HB4080

Adds a new additional personal exemption for taxpayers who are at least 10 weeks pregnant as of the last day of the tax year, beginning with the 2023 tax year, provided the taxpayer has been under physician care since at least the tenth week of pregnancy.

Requires taxpayers claiming the pregnancy exemption to submit a signed and dated medical statement from a licensed physician verifying the pregnancy status and timing.

Makes technical language corrections throughout the statute by replacing "his or her" and "a person" with gender-neutral alternatives like "the taxpayer's" and "an individual."

Adds specific statutory citation (2022 PA 6, MCL 565.1001 to 565.1013) to the first-time home buyer savings program references in the tax deduction provisions.