# Plain Language Summary: Child Tax Credit for Stillbirths

Right now, the tax code allows parents to claim a child tax credit for their dependent children, which can reduce the taxes they owe. However, there's a gap in the law: parents who experience a stillbirth cannot claim this credit for that child, even though they may have significant medical and funeral expenses related to the loss. This bill would change that by allowing parents to claim the child tax credit with respect to a stillborn child, treating a stillbirth similarly to how the tax code currently treats other dependent children.

The practical effect would be that families who suffer the tragedy of a stillbirth could receive a tax benefit to help offset some of their costs during an already difficult time. Currently, if a child is born alive but dies shortly after, parents can claim the credit for that tax year. This bill would extend the same benefit to families whose children are stillborn, removing what many see as an unfair distinction in the tax code. The credit amount would be the same as for any other dependent child—currently $2,000 per child, though this amount can change with inflation adjustments.

This change would primarily affect grieving families who are already dealing with emotional and financial hardship. It's a relatively narrow tax provision that recognizes the real expenses families face when experiencing a stillbirth, from hospital bills to funeral costs. The bill doesn't create new spending programs or change how taxes work broadly—it simply extends an existing tax benefit to a group of families currently excluded from it.

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

Griffith, H. Morgan

 <p>This bill allows the child tax credit to be used for stillbirths. A <em>stillbirth</em> is delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.</p>