This bill expands the definition of a qualifying child to include a stillborn child for purposes of the child tax credit. (Under current law, taxpayers may claim a tax credit of up $2,000 for each qualifying child.)Under the bill, a stillborn child is an unborn child (1) carried in the womb for a gestational period of 20 weeks or more, and (2) delivered after the spontaneous intrauterine fetal demise of the child.
Impact
The introduction of HB 570 represents an important step towards offering financial recognition and support to families who experience the tragedy of stillbirth. By enabling parents to claim a child tax credit for stillborn children, the bill seeks to alleviate some of the financial burdens associated with the additional costs incurred during a stillbirth, such as medical expenses, funeral costs, and emotional distress. The effective date of the amendment is set to apply to taxable years ending after the enactment of the Act, ensuring that families can start benefiting from these provisions soon after the bill becomes law.
Summary
House Bill 570 aims to amend the Internal Revenue Code of 1986 to extend the child tax credit to parents of stillborn children. The bill asserts that, in the event of a stillbirth—which is defined as the loss of a fetus after 20 weeks of gestation—the deceased unborn child should qualify as a 'qualifying child' for tax purposes. This means that parents could potentially receive the same financial benefits from the child tax credit as they would have if the child had been born alive.
Contention
Despite its compassionate intentions, HB 570 could spark debate regarding the implications it holds for tax policy and the definitions surrounding legal parenthood. Some legislators may question whether this credit enactment could lead to inconsistencies within the existing tax framework, while others may voice concerns about the overall financial implications on state revenue systems. Additionally, societal discussions regarding the acknowledgment of stillbirths may arise, as this bill directly engages with sensitive issues around loss, grief, and recognition of unborn lives.
No Child Tax Credit for Illegals Act of 2025This bill extends and expands the Social Security number (SSN) identification requirements for claiming the child tax credit. The bill also provides that the omission of a correct SSN related to a child tax credit claim is to be treated as a mathematical error for certain purposes.Under current law, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued prior to the due date of the federal income tax return) for each qualifying child. Beginning in 2026, to claim the child tax credit, a taxpayer must provide a valid taxpayer identification number (issued on or before the due date of the federal income tax return) for each qualifying child.Under the bill, to claim the child tax credit, a taxpayer must provide a work-authorized SSN (issued before the due date of the federal tax return) for (1) each qualifying child; and (2) the taxpayer, the taxpayer and the taxpayer’s spouse (if filing jointly), or either the taxpayer or the taxpayer’s spouse (if either is a member of the Armed Forces).Finally, the bill provides that the omission of a correct SSN related to a claim for the child tax credit is a mathematical error for purposes of certain tax assessment and collection procedures.
Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.
Provides child tax credit for taxpayers with children ages six to 11 and increases amount of credit for taxpayers with children under 12 over period of two years.
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.