Recognizing the Unborn in Child Support and Tax Law

Description

This bill allows child support orders for unborn children from conception, factors in the mother’s pregnancy-related expenses, creates an income tax exemption for unborn and stillborn children, and allows retirement account assets to be used to satisfy child support obligations. It legally acknowledges unborn children as persons with rights and support needs. CPAC believes that abortion is always a human tragedy. For that reason, CPAC supported this bill. The Senate passed this bill on 2025-04-10 by a vote of 31-9. The bill later became law.