# Plain Language Summary: Child Tax Credit for Pregnant Moms Act of 2022

This bill would expand the existing child tax credit to include pregnant women, allowing them to claim a tax credit for an unborn child before the baby is born. Currently, parents can only claim the child tax credit (worth up to $2,000 per child) once a child is born and has a Social Security number. Under this proposal, pregnant women could claim the credit starting in the year before their baby is born, as long as they obtain a Social Security number for the unborn child before filing their taxes. If a woman doesn't claim the credit during pregnancy, she could claim an extra credit in the year the child is born to make up for it. The bill also creates a new process for parents who experience a miscarriage or stillbirth—they could obtain a special certificate from the federal government and use it to claim the tax credit for that year.

To make this work, the bill establishes a system for issuing "miscarriage or stillbirth certificates." When a pregnancy ends in miscarriage (before 20 weeks) or stillbirth (at 20 weeks or later), a doctor or midwife can submit paperwork to the federal government documenting what happened. The government would then issue a certificate with a unique identification number that parents could use on their tax returns. These certificates would be kept confidential and only used for tax purposes. The bill defines who can issue these certificates—licensed doctors, midwives, and other authorized medical professionals—but specifically excludes practitioners who work at abortion clinics.

The practical effect would be that pregnant women could receive a tax benefit during pregnancy rather than waiting until birth, and families who experience pregnancy loss could receive a tax credit in the year of that loss. However, the bill is quite detailed about what counts as an eligible pregnancy and includes specific language about what does and doesn't qualify, particularly around abortion and medical emergencies. The changes would apply to pregnancies beginning after the bill becomes law.

Child Tax Credit for Pregnant Moms Act of 2022

Smith, Jason

Child Tax Credit for Pregnant Moms Act of 2022 This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).