MI HB4202

Creates a new personal income tax exemption for taxpayers who are at least 10 weeks pregnant as of the last day of the tax year, effective for tax years beginning January 1, 2026

Requires pregnant taxpayers claiming the exemption to obtain a signed and dated medical statement from a licensed physician verifying the pregnancy of at least 10 weeks and attach it to their tax return

The physician must have been providing care and observation since at least the tenth week of pregnancy for the taxpayer to qualify

Makes technical updates including removing outdated effective date references (such as "Beginning January 1, 2012") and updating the federal Social Security Act citation from "chapter 531, 49 Stat 620" to "42 USC 301 to 1397mm"