2019 Senate Bill 393

Define fetus as a “dependent” for income tax deduction

Introduced in the Senate

Aug. 20, 2019

Introduced by Sen. Tom Barrett (R-24)

To define a fetus at least 12 weeks old as a “dependent” for purposes of claiming a state income tax deduction. This could also apply for purposes of claiming a higher state Earned Income Tax Credit, a type of reverse income tax that sends checks to households with low levels of earned income, the value of which is largely determined by the number of dependents claimed by an individual.

Referred to the Committee on Finance