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All You Need To Know About The Child Tax Credit for Pregnant Moms Act of 2023

The bill aims to provide income tax benefits of up to $1500 to expecting mothes.
Representative Image | Getty Images | Photo by Matthew Horwood
Representative Image | Getty Images | Photo by Matthew Horwood
Representative Image | Getty Images | Photo by Matthew Horwood
Representative Image | Getty Images | Photo by Matthew Horwood

A Senate tax committee Tuesday heard but didn’t vote on a bill that proposed income tax deductions for expecting mothers. Senate Tax and Fiscal Policy Committee Chair Travis Holdman (R-Markle) said that he won’t take a vote on the bill in the session because of the ongoing legislative task force studying Indianapolis’ entire tax system, per The Indiana Capital Chronicle.  Thus, the new legislation under which pregnant people could claim their fetus as a dependent on their state taxes will not go ahead in the 2024 session. The bill named Child Tax Credit for Pregnant Moms Act of 2023, was introduced in the Indiana Statehouse and it has split opinions between the reviewers. 

U.S. Senator Tim Scott (R-S.C.) along with the bill’s sponsor, Rep. Miller-Meeks, Mariannette introduced the Child Tax Credit for Pregnant Moms Act, legislation that aims to allow expectant moms to claim the Child Tax Credit for their unborn children.

The legislation builds on the Child Tax Credit provisions included in the Tax Cuts and Jobs Act, Senator Scott mentioned in his official release. It aims to support families and pregnant mothers in light of rising inflation and the several costs that come with carrying a baby and planning for the care of the newborn.

This bill allows a child tax credit for an unborn child who is born alive. It also allows a tax credit upon certification that a mother's pregnancy resulted in a miscarriage of an unborn child who was carried in the womb for less than 20 weeks or if a child was stillborn.

The legislation requires the expecting mothers who are getting the deduction to submit a radiology imaging report to prove they were pregnant. Thus, Senate Bill 98 requires expectant parents to submit the radiology imaging along with their tax returns to claim a personal income tax exemption worth $1,000 and a dependent child exemption of $1,500.


The supporters of the Bill claim that moms across the country working hard to support their growing families amid rising inflation. Further, expecting mothers need to figure out how to get access to health care, make the necessary prenatal and postpartum appointments, prepare for the newborn baby, and account for all the associated costs.

“Expectant moms deserve nothing less than our utmost support as they navigate this joyful yet challenging time,” said Senator Scott in his official release.

Further, Rep. Mariannette Miller-Meeks said that The Child Tax Credit for Pregnant Moms Act puts concrete support systems in place for families who are struggling with their existing financial burdens in a piece on The Hill.

She mentions that for some families the legislation provides the means to babyproof a house without having to restructure the monthly budget. Also, for the young people who are thinking of starting families, the legislation provides a path to balance debt, like student loans, and navigate through the financial hurdles.


The opponents of the bill argue that the legislation has provisions for invasive surveillance of pregnancy. As per the University of Indianapolis sociology professor Elizabeth Ziff, the legislation is a step closer to fetal personhood as per report. She further worries that this will in turn place the rights of the fetus or embryo above the rights of the pregnant person.

“Granting legal rights to a fetus or embryo directly or by backdoor policies … brings us one step forward towards criminalizing any behavior that seems to threaten a pregnancy,” said Elizabeth Ziff, in an Indiana Capital Chronicle report.

Further, some opposers argue that the bill is pro-wealthy and ignores mothers from a poor economic background.