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Bills · 2023-2024 Regular Session

AB 343

Died at session end Official bill text Atom feed

Relating to: designating an unborn child as a dependent for income tax purposes and increasing the income tax exemption for a dependent. (FE)

Income tax — Credit Income tax — Deduction Legislature — Tax exemptions joint survey committee on Lemon law Maternal and infant care Medical assistance

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under this bill, for purposes of claiming an income tax exemption, subtraction,

or credit, the term “dependent” includes an unborn child, and an unborn child is

considered a dependent beginning in the taxable year in which a person who is

qualified to perform an ultrasound detects a fetal heartbeat in the unborn child. The

bill also increases the individual income tax exemption for a taxpayer's dependent

from $700 to $1,000. Under the bill, no individual may claim the exemption for an

unborn child unless the individual submits with his or her tax return an attestation

from a person qualified to perform an ultrasound that the person has detected a fetal

heartbeat. In addition, no individual may claim the exemption for a pregnancy that

ends in an abortion.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Allen (R) , Armstrong (R) , Behnke (R) , Bodden (R) , Brandtjen (R) , Donovan (R) , Edming (R) , Gundrum (R) , Gustafson (R) , Hurd (R) , Krug (R) , Magnafici (R) , Maxey (R) , Murphy (R) , Mursau (R) , Nedweski (R) , O'Connor (R) , Penterman (R) , Rettinger (R) , Rozar (R) , Schmidt (R) , Schraa (R) , Snyder (R) , Steffen (R) , Tusler (R) , Wichgers (R)

11 cosponsors

Bradley (R) , Duchow (R) , Hutton (R) , Jacque (R) , Jagler (R) , James (R) , Knodl (R) , Nass (R) , Quinn (R) , Testin (R) , Tomczyk (R)

Full history

  1. Jun 30, 2023 · Assembly

    Introduced by Representatives Snyder, Rozar, Allen, Armstrong, Behnke, Bodden, Brandtjen, Donovan, Edming, Gundrum, Gustafson, Hurd, Krug, Magnafici, Maxey, Murphy, Mursau, Nedweski, O'Connor, Penterman, Rettinger, Schmidt, Schraa, Steffen, Tusler and Wichgers; cosponsored by Senators Quinn, Bradley, Hutton, Jacque, Jagler, James, Nass, Testin and Tomczyk

  2. Jun 30, 2023 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Jul 7, 2023 · Assembly

    Fiscal estimate received

  4. Jul 19, 2023 · Assembly

    Senator Knodl added as a cosponsor

  5. Oct 27, 2023 · Assembly

    Representative Duchow added as a coauthor

  6. Apr 15, 2024 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1