Defines 'eligible conception' to include a child currently in gestation or resulting in birth, and allows a tax credit for such conceptions (including after miscarriage if not induced), which gives legal/financial recognition to the unborn from conception.
"Eligible conception" means the conception of a child during the taxable year that either (i) is currently in gestation, (ii) has resulted in the child's birth, or (iii) has suffered a spontaneous miscarriage or death, for whom documentation verifying the loss of such conception or child can be produced, provided that the spontaneous miscarriage or death was not the result of an induced termination of the pregnancy.
Why the model tagged it this way: The bill creates a refundable tax credit for each 'eligible conception' defined to include a child in gestation, explicitly tying benefits to conception rather than birth and excluding induced terminations; this matches the fetal personhood criteria for abortion/personhood-ivf RESTRICTS and also affects the child-support axis by extending a financial recognition from conception.
Related bills
HB328Health insurance; essential health benefits benchmark plan selection.↑Expands abortion access↑Expands abortion access Law
HB1398Fetal and Infant Mortality Review Team; established, definitions, penalty, report.↓Restricts abortion access↓Restricts abortion access Died (session ended)
HB531Abortion; born alive infant, treatment and care, penalty.↓Restricts abortion access↓Restricts abortion access Died (session ended)
HB1389Health insurance; coverage for standard fertility preservation procedures.↑Expands abortion access↑Expands abortion access Died (session ended)
Hearings and calendar
2025-01-28 16:00 · Hearing · House Finance - Subcommittee #2 Committee Hearing House South Subcommittee Room - 210