Creates an income tax deduction for certain dependents

SB 371 creates a new income tax deduction for taxpayers who claim certain dependents on their state tax returns. The bill does not specify which dependents qualify (e.g., age, relationship, or dependency requirements) or the deduction amount. As provided in the official abstract, no concrete policy details about eligibility, implementation, or affected groups are included in the available context. Without additional bill text or summary, key mechanisms cannot be described. (Note: The abstract provided contains no substantive policy details beyond the title.)