ALABAMA (WHNT) – One of Alabama’s latest bills has the potential to allow expecting parents to claim their unborn children on their taxes.

HB182 would expand the definition of “dependents” when filing taxes to include a fetus. Currently, under the Alabama Human Protection Act, which was passed in 2019, an unborn child is defined as a “human being, specifically including an unborn child in utero at any stage of development, regardless of viability.”

HB182 would allow expectant parents to claim their unborn child on their taxes. The bill further explains that taxpayers cannot claim two pregnancies within the same year. However, two fetuses can be claimed if it’s a multiple gestation pregnancy, such as twins.

Under current state law, taxpayers can claim a son, daughter or a specific related individual who received over half of his or her support during the tax year. This includes purchases like food, clothes, education, etc.

This law even extends to children who “were born or who died during the tax year if he or she met the qualifications for a dependent while alive.”

When filing for an unborn child, HB182 explains that a taxpayer will have to verify their pregnancy through a signed document by a licensed healthcare professional. These documents will be created by the Department of Revenue and posted on the Alabama Department of Health website.