Ohio Bill Proposes Tax Deduction for Expectant Parents to Claim 'Conceived Children' as Dependents

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An Ohio lawmaker has proposed a bill that would allow parents to claim "conceived children" as dependents on their state income taxes, sparking a conversation about the financial burdens of preparing for a child. Rep. Gary Click (R-Vickery) introduced House Bill 654, also known as the Strategic Tax Options for Raising Kids (STORK) Act, which would permit Ohioans to include embryos or fetuses conceived during the taxable year as dependents. This measure would apply to tax years ending on or after January 1, 2025.

The bill specifies that if parents file separate returns, only the expectant mother can claim the deduction. Rep. Click argues that the bill could help families manage the costs associated with pregnancy and childbirth, noting, "You start spending money as soon as you know that you have a baby on the way, and yet you can’t claim that child."

Rep. Click cited data from the Peterson-Kaiser Family Foundation, highlighting that the average cost of having a baby in the U.S., including pregnancy, delivery, and postpartum care, was $18,865 in 2022, with an average out-of-pocket cost of $2,854 for those with healthcare plans.

The idea for the bill originated when Click introduced the Personhood Act in 2022, which sought to recognize personhood from the moment of conception in Ohio law. Although the Personhood Act did not pass, Click was inspired by a sarcastic comment during discussions about the bill, where someone asked if parents could claim unborn children on their taxes. "And I thought, 'Well, you know, that actually does make sense,'" Click said.

While some critics argue that House Bill 654 is a veiled attempt to classify embryos and fetuses as people and undermine abortion rights, Click insists the bill is not about establishing legal personhood. "A tax bill for the state level is not going to undo the constitutional amendment," he stated, emphasizing that the bill is intended to be neutral on the issue of abortion.

With the legislative session set to end in December, Click does not expect the bill to pass this year but plans to reintroduce it if necessary. The bill currently has seven Republican co-sponsors and is awaiting its first committee hearing.