The bill amends the Income Tax Act of 1967 by updating the definition of "Dependent" in Section 8. The new definition includes a qualifying child and a qualifying relative as per the Internal Revenue Code. Additionally, for tax years beginning on or after January 1, 2025, the bill introduces a provision that recognizes a fetus as a dependent if it has completed a specified number of weeks of gestation and has been under the care of a physician during that time. The bill also clarifies the definitions of "Fetus" and "Physician" in this context.

The bill removes the previous, more general definition of "dependent" and replaces it with specific criteria that include both children and relatives, as well as the new provision regarding fetuses. This change aims to provide clearer guidelines for tax purposes regarding who qualifies as a dependent under Michigan law.

Statutes affected:
Senate Introduced Bill: 206.8