H.R.570 - To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths. (119th Congress)
Summary
H.R.570 aims to amend the Internal Revenue Code of 1986 to include stillbirths as qualifying events for the child tax credit. This bill defines stillbirth as the delivery after spontaneous intrauterine fetal demise (IUFD) of an unborn child carried for 20 weeks or more. It modifies Section 24(c) of the tax code to treat stillborn children as if their death occurred immediately after delivery for the purposes of the child tax credit.
The bill specifies that the term 'unborn child' means a child in utero, defined as a member of the species homo sapiens at any stage of development carried in the womb. The amendment would apply to taxable years ending after the enactment of the Act.
This proposed change seeks to provide financial relief to families experiencing the loss of a child through stillbirth, acknowledging the emotional and financial burdens associated with such events.
Expected Effects
If enacted, H.R.570 would allow parents of stillborn children to claim the child tax credit, potentially easing their financial burden during a difficult time. This would require the IRS to develop guidelines for processing these claims and verifying eligibility.
The change could also lead to increased scrutiny and debate regarding the definition of 'unborn child' and its implications for other areas of law, particularly concerning reproductive rights. The financial impact on the federal budget would likely be relatively small, but the symbolic and social impact could be significant.
Furthermore, this bill may set a precedent for extending other benefits and rights to unborn children, potentially influencing future legislation and legal interpretations.
Potential Benefits
- Provides financial assistance to families who have experienced the tragedy of a stillbirth, helping to offset medical and funeral expenses.
- Acknowledges the emotional and psychological impact of stillbirth on parents by providing a form of recognition and support.
- May encourage more comprehensive data collection and research on the causes and prevention of stillbirths.
- Could foster a greater sense of empathy and understanding within society towards families who have experienced this type of loss.
- Simplifies the tax code by clarifying the eligibility criteria for the child tax credit in cases of stillbirth.
Most Benefited Areas:
Potential Disadvantages
- May open a debate about the definition of 'unborn child' and its implications for abortion rights and other reproductive health issues.
- Could create administrative challenges for the IRS in verifying stillbirths and processing claims, potentially leading to delays or errors.
- The financial impact on the federal budget, while likely small, could be viewed as an unnecessary expense by some.
- May raise concerns about equal treatment under the law, as the bill specifically addresses stillbirths but not other types of pregnancy loss.
- Could be seen as a symbolic gesture that does not adequately address the broader needs of families experiencing grief and loss.
Constitutional Alignment
The bill's constitutionality is primarily linked to the power of Congress to tax and spend for the general welfare, as outlined in Article I, Section 8 of the Constitution. The child tax credit falls under this power. The bill does not appear to infringe upon any specific constitutional rights, such as those protected by the Bill of Rights.
However, the definition of 'unborn child' could potentially raise questions related to the 14th Amendment's equal protection clause if it leads to disparate treatment or unintended consequences in other areas of law. The bill itself does not directly address or contradict any established constitutional principles.
Ultimately, the constitutional alignment of H.R.570 depends on how its provisions are interpreted and applied in conjunction with existing laws and legal precedents.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).