To provide support and assistance to unborn children, pregnant women, parents, and families.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates permanent extension and modification of special rules for child tax credit Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (a), (b), and (c) and inserting the following new, creates treatment of unborn children Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h)Credit allowed with respect to unborn, and requires denial of deduction for State and local taxes of individuals Section 164(b)(6) of the Internal Revenue Code of 1986 is amended to read as follows: (6)Limitation on deduction of certain taxes. It relies on definition changes, compliance mandates, grants, and reporting requirements. The main policy areas are Homeowners, Housing, Education, and Environment.
Who Benefits and How
Homeowners, tenants, or housing market participants affected by the bill could face lower compliance burdens, Environmental and public health interests affected by the bill could face lower compliance burdens, and Patients and health care consumers affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Educational institutions and students affected by the bill could lose revenue opportunities, and Homeowners, tenants, or housing market participants affected by the bill would take on compliance duties.
Key Provisions
- Creates permanent extension and modification of special rules for child tax credit Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (a), (b), and (c) and inserting the following new...
- Creates treatment of unborn children Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h)Credit allowed with respect to unborn...
- Requires denial of deduction for State and local taxes of individuals Section 164(b)(6) of the Internal Revenue Code of 1986 is amended to read as follows: (6)Limitation on deduction of certain taxes...
- Creates refundable adoption tax credit The Internal Revenue Code of 1986 is amended— by redesignating section 23 as section 36C, and by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A...
- Requires parental leave benefits Title II of the Social Security Act is amended by inserting after section 218 the following: 219.Parental leave benefits(a)In generalEvery individual—(1)who has—(A)not less than 8...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates permanent extension and modification of special rules for child tax credit Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (a), (b), and (c) and inserting the following new, creates treatment of unborn children Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h)Credit allowed with respect to unborn, and requires denial of deduction for State and local taxes of individuals Section 164(b)(6) of the Internal Revenue Code of 1986 is amended to read as follows: (6)Limitation on deduction of certain taxes.
Key Policy Areas
Homeowners, Housing, Education, Environment
Primary Purpose
The bill creates permanent extension and modification of special rules for child tax credit Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (a), (b), and (c) and inserting the following new, creates treatment of unborn children Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h)Credit allowed with respect to unborn, and requires denial of deduction for State and local taxes of individuals Section 164(b)(6) of the Internal Revenue Code of 1986 is amended to read as follows: (6)Limitation on deduction of certain taxes.
Policy Domains
Whole bill
Identified Gains
- Homeowners, tenants, or housing market participants affected by the bill
- Environmental and public health interests affected by the bill
- Patients and health care consumers affected by the bill
- Educational institutions and students affected by the bill
- Businesses and employers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Educational institutions and students affected by the bill
- Homeowners, tenants, or housing market participants affected by the bill
- Patients and health care consumers affected by the bill
- Financial services firms and customers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Rubio introduced the following bill; which was read twice …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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