Lansing Sun

Michigan state legislator Tom Barrett (R-Charlotte) has proposed a new bill that would allow taxpayers to declare an unborn fetus as a dependent.

Barrett filed SB 393 in August. The proposal would amend the state's Income Tax Act of 1967 by changing the definition of a qualifying child to include a fetus that has reached at least 12 weeks of gestation. That change would create the option for taxpayers to claim unborn children as dependents on their state income tax returns. The law would not apply to federal income taxes unless a similar change was made at the federal level.

The bill has been referred to the Senate Finance Committee for further consideration. It is unclear if the bill has enough support to move to the full Senate or if Gov. Gretchen Whitmer would sign the measure were it passed by the legislature.