Michigan SB0012 amends the definition of "dependent" for income tax purposes to include a fetus that has completed at least 12 weeks of gestation.

Michigan SB0012 amends the definition of "dependent" under the state's income tax law to include a fetus that has, as determined by a physician, completed at least 12 weeks of gestation. This change applies to tax years beginning on and after January 1, 2025. The bill defines "fetus" as an individual organism of the species Homo sapiens at any time before complete delivery from a pregnant woman. The inclusion of a fetus as a dependent could affect the tax deductions available to taxpayers.

Michigan SB0012 amends the definition of "dependent" for income tax purposes to include a fetus that has completed at least 12 weeks of gestation.

Michigan SB0012 amends the definition of "dependent" under the state's income tax law to include a fetus that has, as determined by a physician, completed at least 12 weeks of gestation. This change applies to tax years beginning on and after January 1, 2025. The bill defines "fetus" as an individual organism of the species Homo sapiens at any time before complete delivery from a pregnant woman. The inclusion of a fetus as a dependent could affect the tax deductions available to taxpayers.