HB4202

Provides an additional exemption for a fetus under Michigan's individual income tax.

This bill amends Michigan's individual income tax law to provide an additional exemption for a fetus. Specifically, for tax years beginning on and after January 1, 2026, a taxpayer who is at least 10 weeks pregnant as of the last day of the tax year and has been under the care and observation of a physician since at least the tenth week of pregnancy may claim an additional exemption for that same tax year. To claim the exemption, the taxpayer must request a medical statement from their physician verifying the pregnancy and attach it to their annual return.