The potential impact of SB2092 on federal tax law includes a substantial modification in how the child tax credit could be applied to pregnant individuals. This change may offer financial relief and support to families, particularly during pregnancy, and recognizes the value of unborn children within tax frameworks. The amendment aims to provide a financial incentive that proponents believe would support expecting parents and their growing families during a critical period.
Summary
SB2092, known as the 'Child Tax Credit for Pregnant Moms Act of 2023', aims to amend the Internal Revenue Code by extending the child tax credit to include unborn children. This bill defines an unborn child as an individual from fertilization until the point they are born alive or die. The legislation proposes that eligible taxpayers can claim a credit for their unborn child in the taxable year preceding the child's birth, provided specific conditions are met, such as obtaining a social security number for the child.
Contention
Notable points of contention regarding SB2092 center around the implications of defining unborn children in tax law. Critics may argue that the bill introduces complex regulations and may have implications for abortion laws and women's reproductive rights. Concerns may arise regarding how this legislation interacts with existing protections and rights concerning pregnancy and reproductive choices, potentially fueling ongoing debates about the status of unborn children in legal contexts. As the bill progresses, stakeholders from various social, economic, and political backgrounds will likely present their perspectives, shaping the broader discussions surrounding parental rights and taxation.
Providing for Life Act of 2023 This bill revises various programs and supports for families and children related to taxes, health, and other benefits. First, the bill increases the child tax credit to a maximum of $3,500 per child ($4,500 per child under the age of six) and makes permanent the increased income threshold over which the credit phases out. The bill further eliminates the federal deduction for certain state and local taxes (SALT deduction) and makes the adoption tax credit refundable. The bill allows parents to use a portion of their Social Security benefits for up to three months of paid parental leave after the birth or adoption of a child. Additionally, the bill requires Supplemental Nutrition Assistance Program (SNAP) recipients to cooperate with states in establishing child support orders. It also provides additional workforce training for noncustodial parents with child support obligations. States must establish requirements for the biological father of a child to pay, at the mother's request, at least 50% of reasonable out-of-pocket medical expenses associated with the mother's pregnancy and delivery. The bill requires institutions of higher education to provide students with certain information about the resources and services (excluding abortion services) available to pregnant students. Additionally, the bill provides grants for community-based maternal mentoring programs and for pregnancy resource centers that do not provide abortions; requires the Department of Health and Human Services to publish a website with specified pregnancy-related information; and extends from one to two years the postpartum benefit eligibility period under the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC).
Support And Value Expectant Moms and Babies Act of 2023 or the SAVE Moms and Babies Act of 2023 This bill prohibits the Food and Drug Administration (FDA) from approving any new drug (either as a brand-name drug or a generic) intended to terminate a pregnancy and imposes additional restrictions on such drugs that are already approved. Under the bill, an already-approved drug intended to terminate a pregnancy may be dispensed to a patient only with a prescription. Furthermore, the FDA may not approve any labeling change that would authorize (1) using the drug after 70 days of gestation, or (2) dispensing the drug by any means other than in-person administration by the prescribing health care practitioner. The FDA must also impose additional restrictions on such already-approved drugs, including by (1) requiring the prescribing health care practitioner to receive a special certification, (2) prohibiting the practitioner from also acting as the dispensing pharmacist, and (3) requiring the practitioner to have the ability to provide surgical intervention to the patient. The bill also rescinds any investigational use exemption already granted to such a drug if the bill would have prohibited the FDA from granting the exemption. (Currently, the FDA may grant an exemption to certain market approval requirements if a drug is intended solely for use in safety and effectiveness investigations.)
Secure Access for Essential Reproductive Health Act of 2023 or the SAFER Health Act of 2023 This bill prohibits health care providers and insurance plans from disclosing in a legal proceeding an individual's personal health information related to an abortion or pregnancy without the individual's valid authorization. The prohibition applies to federal, state, local, and tribal proceedings, including civil, criminal, administrative, and legislative proceedings. The bill provides limited exceptions such as if the information is necessary to investigate physical harm to the individual. Further, the Department of Health and Human Services must conduct an outreach campaign to inform covered entities and the public about the prohibition.
A resolution recognizing Father's Day and the role of father engagement in improving the overall health and life outcomes for both the mother and baby.
Criminal procedure: sentencing guidelines; sentencing guidelines for sexual contact or sexual penetration under pretext of medical treatment; modify. Amends sec. 16d, ch. XVII of 1927 PA 175 (MCL 777.16d). TIE BAR WITH: SB 0067'23
Criminal procedure: sentencing guidelines; sentencing guideline for assault and battery on certain vehicle operators and employees; provide for. Amends sec. 16d, ch. XVII of 1927 PA 175 (MCL 777.16d). TIE BAR WITH: HB 4918'23
Criminal procedure: sentencing guidelines; sentencing guidelines for crime of assaulting or battering or endangering a health care professional; provide for. Amends sec. 16d, ch. XVII of 1927 PA 175 (MCL 777.16d). TIE BAR WITH: HB 4532'25