2025 Senate Bill 12

Individual income tax: deductions; definition of dependent; include fetus.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 8 (MCL 206.8), as amended by 2018 PA 38.

AI Analysis – Experimental

The bill amends the Income Tax Act of 1967 to include a fetus as a dependent for tax purposes starting January 1, 2025, provided it has completed 12 weeks of gestation and is under a physician's care.

Introduced in the Senate

Jan. 8, 2025

Introduced by Sen. Joseph Bellino (R-16)

Referred to the Committee on Government Operations