Bill · H.R. 570· House(119-HR-570)
To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.
- Introduced
- 1/21/2025
- Last activity
- 1/21/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- H. Griffith
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986. The primary goal is to allow the child tax credit to be applied in cases of stillbirths. It defines a stillbirth as a delivery after a spontaneous intrauterine fetal demise for a child carried for 20 weeks or more. The legislation also defines an unborn child as a member of the species homo sapiens at any stage of development who is carried in the womb. These changes would treat the unborn child as a qualifying child as if the death occurred immediately after delivery.
Yes· 3 of 5
Does this cut taxes for middle-income families?+3
The bill expands eligibility for the child tax credit to include families experiencing a stillbirth.
Would children be better off under this?+2
The bill recognizes the tax status of unborn children who experience stillbirth.
Would households on low incomes be better off under this?+2
The expansion of the child tax credit provides financial assistance to households facing stillbirth.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit Eligibility: The bill would allow the term 'qualifying child' to include an unborn child in the case of a stillbirth (Section 1(a)(3)(A)(i)). This could provide financial relief to families facing the loss of a child.
-
Removal of Deduction Restrictions: It ensures the tax credit applies without regard to specific deduction phrases if the death had occurred immediately after delivery (Section 1(a)(3)(A)(ii)).
-
Identification Eligibility: The bill would allow for the use of taxpayer identification numbers and social security numbers for the unborn child as if the death had occurred immediately after delivery (Section 1(a)(3)(A)(iii) and (iv)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the text provided.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+2Good For Low Income Households+2Good For Middle Class Households+2
- Economy And Finance
- Reduces Middle Class Taxes+3
- Social Issues And Justice
- Improves Poverty Reduction+1
- 1/21/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House