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

SB 12 amends Michigan's Individual Income Tax Act (MCL 206.8) to add a fetus as a qualifying dependent for state tax deductions, effective for tax years beginning January 1, 2025. It defines a "dependent" to include a fetus that has completed at least 12 weeks of gestation, is under physician care since that point, and is observed by a physician through the end of the tax year. This change directly affects Michigan taxpayers who claim dependents on their state income tax returns, allowing deductions for qualifying fetuses meeting the specified medical criteria. The bill does not alter federal tax law but modifies state-level dependent definitions and deductions.