Child Tax Credit for Stillbirths
Official: To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.
This bill changes the tax code to allow families to claim a child tax credit for stillbirths, helping them financially during a difficult time.
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.
1. This bill allows families to claim the child tax credit for stillborn children. 2. It defines stillbirth as the loss of an unborn child after 20 weeks of pregnancy. 3. Families can receive tax benefits as if the stillborn child had been born alive. 4. The changes apply to tax years after the bill is enacted. 5. This bill aims to provide financial support to grieving families.
Families who experience a stillbirth after 20 weeks of pregnancy.