Child Tax Credit for Pregnant Moms Act of 2023

HR 4258 would allow parents to claim the federal Child Tax Credit for unborn children in specific circumstances. It permits taxpayers to claim the credit for the year before a child is born (if they provide a Social Security number) or for the year of a miscarriage or stillbirth (using a medical certificate). The bill requires new certificates from healthcare providers documenting miscarriages (under 20 weeks) or stillbirths (20+ weeks), which include parental information and a statement confirming the death wasn't due to abortion. This directly affects pregnant individuals, particularly biological mothers or spouses on joint returns, who qualify for the credit and experience pregnancy loss or wish to claim the credit prenatally. The policy change applies to taxable years beginning after the bill's enactment.