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Bill

HR 570

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

119th Congress Introduced by Morgan Griffith

HR 570 allows parents of stillborn children after 20 weeks to claim the child tax credit, providing financial relief during their time of loss and grief.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 570

Summary of HR 570: Child Tax Credit Amendment for Stillbirths

Bill Number: HR 570
Title: To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths
Status: Introduced in House
Introduced Date: January 21, 2025
Classification: Bill

Purpose and Intent

The primary purpose of HR 570 is to amend the Internal Revenue Code of 1986 to extend eligibility for the child tax credit to parents who experience a stillbirth. This amendment aims to provide financial support to families who suffer the loss of a child due to stillbirth, recognizing the emotional and financial impact of such a tragedy.

Key Provisions

The bill proposes several specific changes to the Internal Revenue Code:

  1. Definition of Stillbirth:

    • The bill defines a stillbirth as the delivery of an unborn child after a spontaneous intrauterine fetal demise (IUFD) occurring at or after 20 weeks of gestation.

  2. Eligibility for Child Tax Credit:

    • The amendment allows the term "qualifying child" to include an unborn child who meets the definition of stillbirth, as if the child had been born alive.
    • Taxpayers would be eligible for the child tax credit as if the unborn child had survived birth, thus allowing them to claim deductions that would have been available had the child been born.

  3. Exemptions from Certain Provisions:

    • The bill specifies that certain sections of the Internal Revenue Code (specifically subsections (a), (e)(1), and (h)(7)) will not apply if the unborn child would have qualified for a taxpayer identification number or a social security number had they been born alive.

  4. Effective Date:

    • The provisions of this amendment will apply to taxable years ending after the enactment of the bill.

Impact

Who Would Be Affected:

  • Parents of Stillborn Children: Families who experience a stillbirth after 20 weeks of gestation would be able to claim the child tax credit, providing them with financial relief during a difficult time.
  • Taxpayers: The amendment could affect the tax filings of parents who have experienced a stillbirth, allowing them to receive benefits that were previously unavailable.

Financial Implications:

  • The bill aims to alleviate some of the financial burdens associated with the loss of a child, recognizing the emotional toll and potential costs incurred during pregnancy and delivery.

Legislative Actions

  • January 21, 2025: The bill was introduced in the House and referred to the House Committee on Ways and Means for further consideration.

This summary provides a clear overview of HR 570, outlining its intent, key provisions, and potential impact on families affected by stillbirth. The bill seeks to provide necessary support to parents during a profoundly challenging time.

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

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