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Bill

LC 1227

Revise laws to reduce the age dependent children may be claimed on their parents income tax returns

2025 Regular Session

Lower the age limit for claiming a child as a dependent on a parent's state income tax return, reducing eligibility for older kids and potentially boosting state revenue.

(LC) Draft Died in Process
#revenue #state #taxation--individualincome #taxation
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Bill Summary · LC 1227

Summary of LC 1227: Revise laws to reduce the age dependent children may be claimed on their parents income tax returns

Overview

LC 1227 is a state tax bill titled “Revise laws to reduce the age dependent children may be claimed on their parents income tax returns.” The legislation would alter the eligibility age for dependents who can be claimed on a parent’s income tax return. The exact age threshold is not specified in the provided information. The bill is categorized as a draft measure.

  • Bill number: LC 1227
  • Title: Revise laws to reduce the age dependent children may be claimed on their parents income tax returns
  • Subject: Revenue, State, Taxation (Generally), Taxation—Individual Income
  • Status: Draft; Died in Process
  • Introduced: November 12, 2024

Purpose and Intent

From the title, the bill aims to change the age limit for dependents that may be claimed on a parent's income tax return. The stated objective appears to be to reduce the maximum age at which a child can be claimed, thereby altering who qualifies as a dependent for tax purposes. The precise rationale (e.g., revenue effects, equity considerations, alignment with other tax provisions) is not provided in the available summary.

Key Provisions (as described)

  • The primary provision would revise the state tax code to lower the age limit for a child to be claimed as a dependent on a parent’s income tax return.
  • Specific age thresholds, eligibility criteria (e.g., full-time student status, disability, residency), and related rules are not detailed in the provided material.

Note: Because the exact language and numerical thresholds are not included in the summary, the precise scope and mechanics of the change cannot be specified here.

Who Is Affected

  • Parents and guardians who currently claim dependents on their state income tax returns.
  • Children who, under current law, qualify as dependents due to age may lose dependent status if the age threshold is lowered.
  • State revenue/Tax Department, which administers and enforces dependent-claim rules and associated credits/deductions.

Procedural and Timeline Aspects

  • 2024-11-12: Drafter Assigned
  • 2024-12-12: Draft On Hold
  • 2025-05-24: Draft Died in Process

This indicates the bill progressed to a draft stage, was placed on hold, and ultimately did not advance before the draft was noted as having died in process.

Potential Fiscal and Policy Impacts (High-level)

  • Revenue Effects: Lowering the dependent-age threshold could reduce the number of dependents eligible to be claimed, potentially increasing state revenue or reducing tax expenditures.
  • Tax Credits and Deductions: Changes could affect taxpayers who claim dependents for credits or deductions tied to dependent status.
  • Economic Effects: Families with older dependents (e.g., college-age or young adult children) might experience higher tax liabilities if dependents are no longer claimable.
  • Administrative Considerations: The state would need to adjust forms, guidance, and enforcement related to dependent status.

Status and Next Steps

  • Status: Died in Process (as of the latest action in May 2025). No further legislative action is indicated.
  • Next Steps: If revived, the bill would require new introductions, committee assignments, public hearings, and votes before potential enactment. Stakeholders would want to review the exact text for the new age threshold and any transitional rules.

If you need, I can update this summary quickly should the bill be reintroduced with specific age thresholds and additional provisions.

Compiled from official sources — confirm details with the bill’s official record.

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