Bill Text: MI HB5684 | 2011-2012 | 96th Legislature | Introduced

---

Bill Title: Income tax; deductions; definition of dependent; include fetus. Amends sec. 30e of 1967 PA 281 (MCL 206.30e). TIE BAR WITH: HB 5685'12

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2012-05-30 - Printed Bill Filed 05/30/2012 [HB5684 Detail]

Download: Michigan-2011-HB5684-Introduced.html

---

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 5684

 

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:

 

     Sec. 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.