Committee on Judiciary reviews HB 2062 changes on child support and tax exemptions for unborn and stillborn children

At its March 24 meeting, the Committee on Judiciary heard a briefing on House Bill 2062, which would allow courts to consider unborn children in child-support orders and would create a state income tax exemption tied to a child's birth or to a documented stillbirth.

The measure, explained by Jason Thompson of the Revisor's Office, "is the bill that provides for child support orders for unborn children." Thompson said the bill as passed by the Senate included three sections expanding definitions in child-support and divorce statutes to include unborn children, and a fourth section, added in the Senate, that would create an income tax exemption for an unborn child.

The committee considered alternative language offered by the House. Adam Seabers of the Revisor's Office summarized the House's proposed…