S 74 — Providing for Life Act of 2023

Summary

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).

Bill Text

• Introduced Introduced in Senate Current html January 25, 2023

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill introduces new definitions and provisions for the treatment of unborn children in tax law and modifies various tax credits.

• 31 U.S.C. § 1324(b)(2)

  6431, or 7527A → or 6431

  Removes the reference to section 7527A from the list of credits affecting disbursements under the refunding internal revenue collections.

• Section 24 of the Internal Revenue Code of 1986

  (h) Credit Allowed With Respect to Unborn Children.--For purposes of this section-- (1) In general.--The term `qualifying child' includes an unborn child of an eligible taxpayer, and the requirements of subsection (c)(1)(C) shall be treated as met with respect to such child, for the taxable year immediately preceding the year in which such child is born alive, if the taxpayer includes on the return of tax for such taxable year a social security number for such child which is issued before the due date for such return of tax (without regard to extensions). (2) Retroactive or double credit allowed in certain cases to ensure equal access to the credit for unborn children.-- (A) In general.--In the case of a qualifying child of an eligible taxpayer who is born alive and with respect to whom the credit under this section is not claimed under paragraph (1) for the taxable year described in such paragraph, for the taxable year in which the child is born alive, with respect to such child-- (i) the amount of the credit allowed (before the application of this subsection) under subsection (a), and (ii) the amount of the credit allowed (before the application of this subsection) under subsection (d)(1), shall each be increased by the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the taxpayer for such preceding year. (B) Special rule for splitting of credit.--In the case of a child otherwise described in subparagraph (A) who, but for this subparagraph, would not be treated as a qualifying child of the eligible taxpayer for the taxable year in which such child is born alive-- (i) subparagraph (A) shall not apply with respect to such child, (ii) such child shall be treated as a qualifying child for purposes of this section for such taxable year of-- (I) the eligible taxpayer, and (II) any other taxpayer with respect to whom such child would, without regard to this subparagraph, be treated as a qualifying child, and (iii) in the case of the eligible taxpayer, the amount of the credit allowed under subsection (a) and the amount of the credit allowed under subsection (d)(1) for such taxable year shall each be equal to the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the eligible taxpayer for such preceding year. (3) Definitions.--For purposes of this subsection-- (A) Born alive.--The term `born alive' has the meaning given such term by section 8(b) of title 1, United States Code. (B) Eligible taxpayer.--The term `eligible taxpayer' means a taxpayer who-- (i) with respect to a child, is the mother who-- (I) carries or carried such child in the womb, and (II) is the biological mother of such child or initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child (or acted to such effect), or (ii) in the case of a joint return, is the husband of such mother, but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer (of at least 1 of such mother or husband, in the case of a joint return). (C) Social security number.--The term `social security number' has the meaning given such term by subsection (c)(3). (D) Unborn child.--The term `unborn child' means an individual of the species homo sapiens, from the beginning of the biological development of that individual, including fertilization, until the point of the earlier of being born alive or death.

  Adds a new provision regarding the tax credit eligibility for unborn children, allowing them to be treated as qualifying children for tax credit purposes.

Action History

1. January 25, 2023

   Introduced in Senate

2. January 25, 2023

   Read twice and referred to the Committee on Finance.

Sponsors

• Marco Rubio · Primary

Subjects