UPDATE: This article has been corrected to note Michigan's stillbirth tax credit has been repealed. The article also has been updated to note criticism of the bill from Democrats.

LANSING, MI - Michigan lawmakers may consider allowing a fetus of at least 12 weeks to qualify as a dependent for state income tax purposes -- a move that if put into law might be the first of its kind in the nation.

House Bills 5684 and 5685 were given a hearing in the House Tax Policy Committee on Tuesday. And critics quickly question its motives, saying it appeared to be a back door way to try and crack down on abortions.

It was not immediately clear if the bills will be made a priority during the Republican-led Legislature’s “lame duck” session that begins in earnest next week and will conclude in December.

Any bills not passed by the end of this year die, and the legislative process would have to begin anew next year.

Related: Fetus tax break ignites abortion, tax policy debates

The legislation, if it were to be approved, would bring about a significant and potentially unprecedented change. The National Conference of State Legislatures said this week it is unaware of any state that allows fetuses to be claimed as dependents for income tax purposes, although the organization notes the issue has not been extensively researched.

One of the legislation's main sponsors -- Rep. Jud Gilbert, R-Algonac -- said it appears Michigan would be the first state to implement such a policy.

"You’re recognizing the fact that people have additional expenses, another person to take care of," Gilbert said of the rationale behind allowing fetuses to be claimed as income tax exemptions. "Money saved there could be contributed to doctor’s bills and all kinds of things."

Gilbert said he considers the move an extension of an existing exemption -- not a new exemption. It basically would speed up a tax exemption that parents now get only after a child is born.

The new legislation would change that, allowing parents to claim a fetus as a dependent if a physician determines the fetus is at least 12 weeks old as of the end of a tax year.

A representative of the Michigan Family Forum, which supports the bill, said it could translate to a $160 savings that could be used for prenatal care or other purposes.

But critics called the measure divisive and said it appeared to be a move to lay the groundwork to fight against abortions.

"In our view these bills are an attempt to give some legal recognition to the unborn in tax law, which would then be used as a reason to give legal recognition to the unborn in other contexts such as in criminal law or in health law," said Mary Pollock of the National Organization of Women's Michigan chapter. "And so they are a not so subtle reason to establish personhood for a fetus at 12 weeks gestation so that abortion could be banned or punished thereafter."

A House Fiscal Agency analysis estimates the state would lose between $5 million and $10 million a year in tax revenue through the change.

Some states do allow a tax credit for stillbirths. Michigan's stillbirth income tax credit was approved in 2006 but was later eliminated.

Democrats also criticized Republicans for proposing the fetus dependent exemption after recent GOP-backed tax changes are eliminating some other tax credits that benefited families with children -- including a $600 exemption for children under 18.

Email Tim Martin at tmartin4@mlive.com. Follow him on Twitter: @TimMartinMI