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Bill to provide tax deduction for fetus won't advance in 2024 session

Sen. Andy Zay (R-Huntington) said his bill to provide a state income tax deduction for pregnant people is about supporting expecting parents and families.
Sen. Andy Zay (R-Huntington) said his bill to provide a state income tax deduction for pregnant people is about supporting expecting parents and families.

Pregnant people could claim their fetus as a dependent on their state taxes under legislation in a Senate committee.

But Tuesday’s hearing on the bill is as far as it will go this session.

Sen. Andy Zay (R-Huntington) said in the wake of Indiana’s  near-total abortion ban, providing the tax deduction would help support expecting parents and families.

His legislation,  SB 98, also requires the person getting the deduction to submit a radiology imaging report to prove they were pregnant.

“You’re building that relationship to hopefully get prenatal care and care for that mother and child as they go through the process of pregnancy,” Zay said.

READ MORE: Indiana’s abortion ban has few exceptions. But navigating them can be difficult for providers

Join the conversation and sign up for the Indiana Two-Way. Text "Indiana" to 765-275-1120. Your comments and questions in response to our weekly text help us find the answers you need on statewide issues, including our project  Civically, Indiana .

But opponents of the bill said that’s an invasive surveillance of pregnancy. And University of Indianapolis sociology professor Elizabeth Ziff said the measure takes a step closer to fetal personhood, which she worries will be used to criminalize any activity in pregnancy that might risk a fetus.

“And placing the rights of the fetus or embryo above the rights of the pregnant person,” Ziff said.

Senate Tax and Fiscal Policy Committee Chair Travis Holdman (R-Markle) said he won’t take a vote on the bill this session because of the ongoing  legislative task force studying the state’s entire tax system.

Brandon is our Statehouse bureau chief. Contact him at  bsmith@ipbs.org  or follow him on Twitter at  @brandonjsmith5 .

Brandon J. Smith has previously worked as a reporter and anchor for KBIA Radio in Columbia, MO. Prior to that, he worked for WSPY Radio in Plano, IL as a show host, reporter, producer and anchor. His first job in radio was in another state capitol, in Jefferson City, as a reporter for three radio stations around Missouri. Brandon graduated from the University of Missouri-Columbia with a Bachelor of Journalism in 2010, with minors in political science and history. He was born and raised in Chicago.