HEALING Mothers and Fathers Act

This bill creates a new federal income tax credit for parents who experience a stillbirth. The credit equals the same dollar amount as the Child Tax Credit for that year. To claim it, the parent must have had a stillbirth during the tax year, the baby would have qualified as their dependent if born alive, and a state-issued “certificate of birth resulting in stillbirth” must exist. A stillbirth means the spontaneous, non‑intentional death of the baby before complete delivery. The claim must include the taxpayer’s Social Security number; on a joint return, one spouse’s number is enough. The Social Security number must be a valid one issued by SSA (generally to a U.S. citizen or under specific SSA rules) before the return’s due date .

• Who qualifies: Individuals who had a stillbirth during the tax year and have a state stillbirth certificate; the child would have been a qualifying child if born alive .
• What you get: A tax credit equal to the Child Tax Credit amount for that year .
• Key definitions and rules: “Stillbirth” is defined as a spontaneous death before delivery, not caused on purpose; must include a valid Social Security number on the return; special rule for joint filers; SSN must be issued before the filing deadline .