Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to allow the child tax credit to be claimed with respect to stillbirths. Defines stillbirth as intrauterine fetal demise at 20 or more weeks' gestation, treats the unborn child as a qualifying child for credit rules, and waives certain taxpayer‑ID and Social Security number restrictions that would otherwise block the credit.
Liberals emphasize expanding coverage and refundability.
Relative to its intended legislative type, this bill is a concise substantive amendment to the Internal Revenue Code that clearly states its purpose and makes a targeted change to section 24.
Amends the Internal Revenue Code to allow the child tax credit to be claimed with respect to stillbirths.
Defines stillbirth as intrauterine fetal demise at 20 or more weeks' gestation, treats the unborn child as a qualifying child for credit rules, and waives certain taxpayer‑ID and Social Security number restrictions that would otherwise block the credit.
Applies to taxable years ending after enactment.
Technically narrow and low-cost but ideological wording invites controversy; easier in House than Senate, uncertain coalition.
Relative to its intended legislative type, this bill is a concise substantive amendment to the Internal Revenue Code that clearly states its purpose and makes a targeted change to section 24. It reasonably attempts to integrate with existing code by cross-referencing relevant subsections and by providing definitions and an effective date.
Liberals emphasize expanding coverage and refundability.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize expanding coverage and refundability.
Likely supportive as a form of financial recognition for bereaved parents and to reduce out‑of‑pocket costs after stillbirth.
May want broader coverage (earlier gestational ages) and clarity on refundability and cost limits.
Cautiously favorable: a targeted, modest tax change aiding bereaved families.
Wants scorekeeping: estimated fiscal cost, administrative procedures, and anti‑fraud measures before full support.
Generally supportive as recognition of unborn children and bereaved parents; many conservatives view it as pro‑life‑aligned.
Fiscal conservatives may seek cost estimates and limits to prevent expansion.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically narrow and low-cost but ideological wording invites controversy; easier in House than Senate, uncertain coalition.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize expanding coverage and refundability.
Technically narrow and low-cost but ideological wording invites controversy; easier in House than Senate, uncertain coalition.
Relative to its intended legislative type, this bill is a concise substantive amendment to the Internal Revenue Code that clearly states its purpose and makes a targeted change to section 24. It reasonably attempts to i…
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