HR 570119th CongressIn Committee

To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

Introduced: Jan 21, 2025

Standard Summary

Comprehensive overview in 1-2 paragraphs

This bill broadens the federal child tax credit (CTC) to cover stillbirths. It adds a new set of rules under the CTC that treat an unborn child carried for at least 20 weeks as a qualifying child for purposes of the credit. Under the new rules, a stillborn unborn child is treated as if the child’s death occurred immediately after delivery, and related tax provisions are adjusted so the parent may claim the CTC for that unborn child. The bill also revises certain identification-number requirements so an unborn child could be eligible for a tax ID if the child would have qualified for one had delivery occurred after birth. The changes apply to taxable years ending after the enactment date. In short, if a pregnancy ends in a stillbirth at 20 weeks or more, the parent could potentially claim the child tax credit for that unborn child, subject to the new rules and definitions.

Key Points

1Special rules for stillbirths added to the child tax credit: an unborn child carried 20 weeks or more can be treated as a qualifying child for the CTC.
2Unborn child treated as if death occurred immediately after delivery: the CTC rules are applied as though the unborn child had been born and died at birth, for purposes of eligibility and related deductions.
3Adjustments to other sections to accommodate stillbirths:
4- The deduction-related provision (section 151) is considered as if the death occurred after delivery, to the extent the taxpayer would have been allowed the deduction.
5- Provisions related to taxpayer identification numbers (TIN) and Social Security Numbers (SSN) are adjusted so an unborn child could be treated as eligible for the necessary ID if the child would have qualified after delivery.
6Definitions introduced:
7- Stillbirth: delivery after spontaneous intrauterine fetal demise of an unborn child carried 20 weeks or more.
8- Unborn child / child in utero: defines an in-utero child as a member of the human species at any stage of development carried in the womb.
9Effective date: Applies to taxable years ending after the enactment date.

Impact Areas

Primary group/area affected:- Parents and families who experience a stillbirth at 20 weeks gestation or later, who may now qualify for the federal child tax credit for the unborn child.Secondary group/area affected:- Tax preparers and IRS administration, which will need to apply the new definitions and rules when processing returns and claiming the CTC for stillbirths.- The broader policy debate about recognizing unborn children for tax purposes, due to the explicit definitions of “unborn child” and “child in utero.”Additional impacts:- Fiscal impact: potential increase in CTC claims related to stillbirths; the exact revenue effect would depend on assumptions about stillbirth rates and how many taxpayers would claim under the new rules.- Legal/ethical considerations: the bill’s language closest to personhood definitions (e.g., “child in utero” as a human being) may influence other policy discussions and interpretations.

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