Michigan Senate Bill SB0012

Michigan 2025-2026 Regular Session

• Introduced: 1/8/25
• Refer: 1/8/25

Caption

Individual income tax: deductions; definition of dependent; include fetus. Amends sec. 8 of 1967 PA 281 (MCL 206.8).

Summary

Senate Bill 12 would amend Michigan’s Income Tax Act to expand the definition of “dependent” for individual income tax purposes. In addition to the existing federal-law-based definitions of a qualifying child and qualifying relative, the bill would allow a fetus to be claimed as a dependent for tax years beginning on or after January 1, 2025, if a physician determines the fetus has reached at least 12 weeks of gestation by the end of the tax year and has been under a physician’s care and observation since at least that point. The bill also defines “fetus” and “physician” for this purpose. A fetus is defined as an individual organism of the species Homo sapiens before complete delivery from a pregnant woman, and physician is tied to licensure under Michigan’s public health code. The measure is limited to section 8 of the Income Tax Act and does not otherwise alter the structure of Michigan’s income tax, but it would change who may be treated as a dependent when calculating deductions or other tax benefits tied to dependency status.

Impact

If enacted, the bill would amend MCL 206.8 in the Income Tax Act of 1967 to broaden the state tax definition of dependent beginning in tax year 2025. That would affect taxpayers claiming dependency-related income tax deductions or credits by allowing an additional category of dependent based on fetal status, subject to gestational age and physician-care requirements. The change would likely require the Department of Treasury to administer and interpret a new dependency category and could affect tax filings, documentation, and eligibility determinations for pregnant taxpayers.

Sentiment

The available context shows no recorded committee testimony or votes, so there is no formal legislative record here of support or opposition. Based on the bill text and caption, the measure appears to be framed as a pro-family or pro-life tax policy proposal, but the absence of discussion transcripts means sentiment cannot be measured from committee debate. The bill’s introduction alone suggests it is likely to draw strong views because it links tax law to fetal personhood concepts.

Contention

The main point of contention is the bill’s inclusion of a fetus as a tax dependent, which raises legal, policy, and administrative questions about fetal personhood, proof of gestational age, and physician certification. Supporters would likely view the change as expanding tax relief for expectant parents, while opponents may argue it creates a controversial legal status for fetuses within tax law and could complicate administration or conflict with existing legal definitions. Because no committee debate or votes are provided, specific named stakeholders are not identified in the record.