Child Tax Credit Extended to Unborn Children and Pregnant Mothers.
This bill expands the existing Child Tax Credit (CTC) to include unborn children, allowing eligible parents to claim the credit in the tax year before the child is born. This provides earlier financial support for expectant families. It also establishes a process for parents to claim the credit in cases of miscarriage or stillbirth, requiring a specific certificate issued by health authorities.
Key points
The Child Tax Credit can now be claimed for an unborn child in the year preceding birth, offering earlier financial relief to pregnant mothers and families.
If a miscarriage or stillbirth occurs, parents can claim the credit using a unique identification number obtained from a new federal Certificate of Miscarriage or Stillbirth.
If the credit was not claimed before birth, the taxpayer can claim the credit for both the preceding year and the birth year in the year the child is born alive (a potential double credit).
The law introduces a new federal process for issuing these certificates, requiring certification that the death was involuntary and not the result of an induced abortion.
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