May 29, 2012, Introduced by Reps. Lyons, Horn, Jenkins, Hooker and Yonker and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 30e (MCL 206.30e), as added by 2000 PA 43.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
30e. As used in section
30(3) 30, "dependent" means an
individual for whom the taxpayer may claim a dependency exemption
on the taxpayer's federal income tax return pursuant to the
internal revenue code. Dependent includes a fetus that has, as
determined by a physician, completed at least 12 weeks of gestation
as of the last day of the tax year, and that has been under the
care and observation of a physician since at least 12 weeks of
gestation. For purposes of this section:
(a) "Fetus" means an individual organism of the species homo
sapiens at any time before complete delivery from a pregnant woman.
(b) "Physician" means an individual licensed to engage in the
practice of medicine or the practice of osteopathic medicine and
surgery under article 15 of the public health code, 1978 PA 368,
MCL 333.16101 to 333.18838.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 5685(request no.
04543'11) of the 96th Legislature is enacted into law.