Dependent child exemptions.

SB 303 would change state tax law by defining a fetus as a "dependent child" for the purpose of claiming state tax exemptions on adjusted gross income. This means taxpayers who claim a dependent child on their state tax return could include a fetus as a qualifying dependent. The bill directly affects individuals filing state income taxes who seek to claim dependent exemptions, altering the eligibility criteria for these tax adjustments. The bill is currently pending review by the Committee on Tax and Fiscal Policy after its introduction on January 13, 2025.