2025 House Bill 4202

Individual income tax: exemptions; additional exemption for fetus; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 30 (MCL 206.30), as amended by 2023 PA 4.

Official record

Mackinac Center Analysis

Expectant mothers who are ten weeks pregnant by December 31st may claim a child tax exemption off their state income tax liability.

Introduced in the House

March 11, 2025

Introduced by Rep. Gina Johnsen (R-78) and 22 co-sponsors

Co-sponsored by Reps. Jason Woolford (R-50), Jennifer Wortz (R-35), Steve Carra (R-36), Luke Meerman (R-89), Jaime Greene (R-65), Cameron Cavitt (R-106), Gregory Alexander (R-98), Jay DeBoyer (R-63), Tom Kunse (R-100), Doug Wozniak (R-59), Brad Paquette (R-37), Greg Markkanen (R-110), Brian BeGole (R-71), Jerry Neyer (R-92), Steve Frisbie (R-44), Phil Green (R-67), Kathy Schmaltz (R-46), Alicia St. Germaine (R-62), James DeSana (R-29), David Martin (R-68), Peter Herzberg (D-25) and Karen Whitsett (D-4)

Referred to the Committee on Finance