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MI SB0012

Bill

Official Source

Status

Introduced

1/8/2025

Primary Sponsor

Joseph Bellino

Click for details

Origin

Senate

103rd Legislature

AI Summary

  • Expands the definition of "dependent" for Michigan income tax purposes to include a fetus that has completed at least 12 weeks of gestation as of the last day of the tax year
  • Requires the fetus to have been under the care and observation of a licensed physician since at least 12 weeks of gestation to qualify as a dependent
  • Applies to tax years beginning on and after January 1, 2025
  • Defines "fetus" as an individual organism of the species Homo sapiens at any time before complete delivery from a pregnant woman
  • Retains existing federal definitions for qualifying children and qualifying relatives as dependents under the Internal Revenue Code

Legislative Description

Individual income tax: deductions; definition of dependent; include fetus. Amends sec. 8 of 1967 PA 281 (MCL 206.8).

Individual income tax: deductions

Last Action

Referred To Committee On Government Operations

1/8/2025

Committee Referrals

Government Operations1/8/2025

Full Bill Text

No bill text available