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

Bill Number

H.R. 570

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-01-21: Referred to the House Committee on Ways and Means.

Last Updated

2025-04-14T18:07:06Z

AI-Generated Summary

Purpose

This bill aims to expand eligibility for the child tax credit under the U.S. tax code to include parents who experience a stillbirth, providing financial relief to families grieving the loss of an unborn child after a certain gestational period.

Key Provisions

• Definition of Stillbirth: A stillbirth is defined as the delivery of an unborn child after a spontaneous intrauterine fetal demise (IUFD, meaning the natural death of the fetus inside the womb) where the pregnancy lasted 20 weeks or more.
• Definition of Unborn Child: Refers to a child in utero, meaning a human (member of the species Homo sapiens) at any stage of development carried in the womb.
• Eligibility for Child Tax Credit: Treats the stillborn child as a "qualifying child" for the credit as if the death had occurred immediately after a live birth. This includes:
• Waiving the requirement for a dependency deduction under tax code Section 151 if it would have applied post-delivery.
• Exempting the need for a taxpayer identification number (TIN) or Social Security number (SSN) if the child would have qualified for one after a live birth.
• Effective Date: Applies to tax years ending after the date the bill is enacted into law.

Significant Changes to Existing Law

The bill amends Section 24(c) of the Internal Revenue Code of 1986 by adding a new subsection specifically for stillbirths. Currently, the child tax credit is available only for living qualifying children (typically under age 17) who meet criteria like having an SSN or TIN. This change extends the credit to stillbirths by fictionalizing the timing of death to align with post-delivery scenarios, bypassing certain documentation hurdles without altering broader credit rules.

Potential Impacts

• On Citizens: Provides tax relief (up to $2,000 per qualifying child under current law, subject to income limits) to parents who suffer a stillbirth after 20 weeks, potentially easing financial burdens during a time of emotional distress. It could benefit thousands of families annually, as stillbirths affect about 1 in 175 U.S. births.
• On Government Agencies: The Internal Revenue Service (IRS) would need to update forms, guidance, and processing systems to verify stillbirth claims (likely via medical documentation), increasing administrative workload but without major new costs.
• On International Relations: No direct impact, as this is a domestic tax policy change.

Main Stakeholders Affected

• Parents and Families: Primary beneficiaries, particularly those experiencing stillbirths, who gain access to the child tax credit.
• Tax Professionals and Advisors: Will need to advise clients on claiming the credit and required documentation.
• Healthcare Providers: May assist with verification of stillbirths through medical records.
• Advocacy Groups: Organizations supporting pregnancy loss or tax equity (e.g., March of Dimes or family policy groups) could influence implementation or future expansions.
• U.S. Treasury and IRS: Responsible for enforcing and administering the changes.

Notable Legal, Constitutional, or Political Implications

• Legal: Clarifies tax treatment of stillbirths without redefining personhood for other laws (e.g., it limits the scope to tax credits and uses "unborn child" only in this context). Could set precedent for similar expansions in family-related tax benefits, but requires medical proof to prevent abuse.
• Constitutional: No apparent conflicts; it operates within Congress's authority to regulate taxation under Article I, Section 8, and does not infringe on privacy or due process rights.
• Political: Highlights debates on supporting fetal loss without broader abortion implications, potentially appealing to pro-family policies while raising questions about equity (e.g., why 20 weeks as the threshold). Neutral in intent, focusing on grief support rather than ideological shifts.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Griffith, H. Morgan [R-VA-9]

Recent Actions

• 2025-01-21: Referred to the House Committee on Ways and Means.
• 2025-01-21: Introduced in House
• 2025-01-21: Introduced in House

Bill Versions

• To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths. — issued 2025-01-21 — PDF (3 pages)