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.

Child support obligations now apply to unborn children starting from the date of conception, including direct medical and pregnancy-related expenses for the mother.

Courts must now consider the total value of qualified retirement accounts when calculating support if a parent loses income or employment due to professional misconduct or voluntary underemployment.

The definition of 'bona fide high school student' was expanded to include students pursuing a GED, and support can extend through the school year if parents knowingly delayed the child's graduation.

A specific definition for 'unborn child' was added, defining it as a living human organism in utero from fertilization to birth.

Removed the previous limitation that capped child support for unborn children strictly at the cost of medical and pregnancy-related expenses, allowing for broader support calculations.