The bill proposes amendments to existing laws regarding child support, specifically addressing the support for unborn children from the date of conception. It includes provisions for child support that covers the direct medical and pregnancy-related expenses of the mother. Additionally, the bill introduces an income tax exemption for unborn children, allowing taxpayers to claim an exemption for an unborn child on their income tax returns, provided they apply for a taxpayer identification number for the unborn child. The bill also clarifies that the maximum child support for an unborn child shall not exceed the mother's direct medical and pregnancy-related expenses, excluding costs related to elective abortions.

Furthermore, the bill amends definitions and provisions related to the parent-child relationship, explicitly including unborn children in the definition of "child." It also repeals certain existing sections of the law that are being replaced by the new provisions. The amendments aim to ensure that the legal framework surrounding child support is inclusive of unborn children and their associated costs, while also providing tax benefits to families expecting a child.

Statutes affected:
As introduced: 20-165, 23-2205, 23-3001
{As Amended by House Committee of the Whole}: 20-165, 23-2205, 23-3001
{As Amended by Senate Committee of the Whole}: 79-32, 20-165, 23-3001, 23-2205