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HR 570

Smith, Ms. Catherine Ann; condolences

2025-2026 Regular Session Introduced by Stacey Evans and 4 co-sponsors

H.R. 570 would treat a stillborn child at 20+ weeks as a qualifying child for federal tax rules, enabling bereaved parents to access related tax benefits.

House Read and Adopted
0
WeVote Research Nonpartisan
Bill Summary · HR 570

Summary — H.R. 570

Note on sources: The materials provided appear to combine two different measures under the label “H.R. 570.” One is a proposed amendment to the Internal Revenue Code (federal tax language), and the other is a state House resolution from Georgia honoring Ms. Catherine Ann Smith. The summary below treats them as two distinct parts to reflect the content and procedural information you supplied.

Part A — Federal tax-code amendment (introduced text)

Purpose / Intent

To treat certain stillborn unborn children as qualifying children for purposes of the Internal Revenue Code (specifically adding a new paragraph to section 24(c)), thereby allowing bereaved parents to be treated, for certain tax rules, as if the child’s death occurred immediately after delivery.

Key provisions

  • Adds paragraph (3) to IRC §24(c) addressing “stillbirth.”
  • Defines “stillbirth” as delivery after spontaneous intrauterine fetal demise (IUFD) of an unborn child carried for a gestational period of 20 weeks or more.
  • Defines “unborn child” / “child in utero” as a member of the species homo sapiens at any stage of development who is carried in the womb.
  • Provides that for a stillbirth meeting the definition:
    • The term “qualifying child” shall include that unborn child as if death occurred immediately after delivery.
    • Subsection (a) (qualifying child rules tied to dependency deductions) shall be applied without regard to the phrase “for which the taxpayer is allowed a deduction under section 151” if the taxpayer would have been allowed such a deduction had death occurred after delivery.
    • Subsection (e)(1) (taxpayer identification number requirement) and subsection (h)(7) (Social Security number requirement) would not apply if the unborn child would have been eligible for those numbers had death occurred after delivery.
  • Effective for taxable years ending after the date of enactment.

Who is affected / likely impact

  • Parents who experience stillbirths at 20+ weeks gestation who otherwise would meet qualifying-child criteria; could affect eligibility for child-related tax benefits (e.g., child tax credit, dependent exemptions/credits) by treating the stillborn child as a qualifying child for covered rules.
  • Tax administration agencies (IRS, SSA) would need to adopt procedures for claims without standard issuance of SSNs/TINs in these cases.
  • Potential fiscal impact (not provided) depending on uptake.

Procedural status (from provided actions)

  • Listed as “Introduced in House” and referred to the House Committee on Ways and Means (date: 2025-01-21). No enactment status provided.

Part B — Georgia House Resolution honoring Ms. Catherine Ann Smith (LC 129 0289)

Purpose / Intent

A state House resolution honoring the life and public service of Ms. Catherine Ann Smith and expressing condolences on her passing.

Key provisions

  • Recites biographical details: born May 29, 1957 in Columbus, Ohio; daughter of Dr. Warren L. Smith and Ann Schwartz Smith; taught and mentored political organizers in Michigan and Georgia; noted community and Democratic Party involvement.
  • Notes her date of death as February 25, 2025.
  • Expresses the House’s regret at her passing and honors her service and character.
  • Directs the Clerk of the House to provide an appropriate copy of the resolution to Ms. Smith’s family.

Who is affected

  • Primarily ceremonial — honors Ms. Smith and not operationally binding. Family and community receive official recognition.

Procedural status

  • Sponsored by Georgia House members including Stacey Evans, Scott Holcomb, Shea Roberts, Carolyn Hugley, and Sam Park.
  • Filed and progressed through Georgia House steps: filed (2025-03-17), House first reading/“Hopper” (2025-03-11), referred to Local & Consent Calendars (2025-03-21), and recorded as “House Read and Adopted” (2025-03-11 in the provided list).

Final notes

  • The documents provided appear to conflate a substantive federal tax amendment with a Georgia honorary resolution. They should be treated as separate legislative items unless a single legislative vehicle intentionally combined them (which would be unusual).
  • The tax amendment would have substantive legal and administrative effects if enacted; the Georgia resolution is ceremonial with no fiscal or regulatory impact.

Compiled from official sources — confirm details with the bill’s official record.

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