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A proposed bill that would provide tax exemptions for fetuses drew testimony from pro-abortion-rights and anti-abortion advocates Tuesday at a hearing of the Indiana Senate’s Tax and Fiscal Policy Committee — even though the bill admittedly will not become law this year.
Committee Chair Sen. Travis Holdman, R-Markle, announced at the outset of the committee meeting that Senate Bill 98 would not be moving forward this session.
Still, Holdman said he wanted the bill’s author to be able to “flesh it out” a little bit and get testimony on the proposed legislation.
Sen. Andy Zay, R-Huntington, authored the bill.
It provides that a fetus is considered a dependent child for purposes of the dependent child state adjusted gross income exemptions.
According to the fiscal impact statement, SB 98 would reduce state individual income tax revenue to the state’s general fund by an estimated $4.6 million in Fiscal Year 2025 and $4.5 million in FY 2026.
It allows a personal exemption of $1,000 and a dependent child exemption of $1,500 for a fetus that is considered a dependent child under the bill.
Further, the bill would reduce state income tax revenues by $1.83 million from the increase in personal exemptions and $2.74 million from the increase in dependent child exemptions in FY 2025.
Zay said the bill would help families on the financial end while also supporting a “culture of life” and helping mothers throughout the state.
Haley Bougher, state director with Planned Parenthood Alliance Advocates, stated her opposition to the bill, saying it would put fetuses one step closer to personhood in state code.
Bougher said state residents are already struggling with the impacts of the state’s near-total abortion ban.
She said there are plenty of other proposed bills in this year’s legislative session that would provide more direct and immediate assistance to children and families in the way of health care and child care.
“This bill is not one of them,” Bougher said.
Jessica Louise, Indiana organizing manager for the advocacy group All-Options, said her group is also opposed to SB 98 and told the committee the bill does little to address present fiscal needs of pregnant Hoosiers.
Louise said the Legislature needs to focus on addressing childhood poverty issues in the state and in Marion County.
Supporters of the bill that testified Tuesday included Alexander Mingus, associate director of the Indiana Catholic Conference.
Mingus said the bill strengthens financial support to families and reaffirms his church’s commitment to the unborn.
“I think this bill is an affirmation of the dignity of the person, the pre-born person,” he said.
Jodi Smith spoke on behalf of Indiana Right to Life, also in favor of the bill.
Smith said her group suggested an amendment to SB 98 that would require pregnancies to be validated through Social Security numbers or fetal death certificates.
Zay said there has been similar legislation advanced in other states, including Georgia and Wisconsin.
The Indiana Capital Chronicle reported that Georgia residents can claim a similar $3,000 tax credit — one of the lesser-known portions of Georgia’s heartbeat abortion ban. The ban took effect on July 20, 2022, after court rulings by both the U.S. Supreme Court and the 11th Circuit Court of Appeals.
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