SB 371 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0. This act is identical to SB 1225 (2024) and to a provision in SS/SCS/SB 133 (2023), as amended, and is substantially similar to HB 457 (2023) and SB 12 (2022 First Extraordinary Session). JOSH NORBERG