Providing for child support orders for unborn children from the date of conception, including the direct medical and pregnancy-related expenses of the mother as a factor in child support orders and providing for an income tax exemption for unborn and stillborn children, requiring courts to consider the value of retirement accounts in certain circumstances, authorizing payment from certain retirement accounts to pay child support arrearages and eliminating the exemption of pension and retirement moneys from claims to fulfill child support obligations.
Creates new $100 assessment for convictions of certain sexual offenses to fund counseling for victims and their families; establishes Sexual Offender Victim Counseling Fund.