TallyIDAHOLegislative Tracker
S10572025 Regular Session

Amends existing law to revise provisions regarding the Child Tax Credit to apply to preborn children.

TAXATION -- Amends existing law to revise provisions regarding the Child Tax Credit to apply to preborn children.

IntroducedIn CommitteeFloor VoteEnacted
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The Preborn Child Tax Credit extends the existing Child Tax Credit in Idaho to pregnant mothers. This upholds the sanctity of human life, as well as honoring courageous mothers who hold the next generation within them. Idaho recognizes the costs involved in pregnancy alongside those of raising children who are born.

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The March of Dimes estimates that 22,397 babies were born in Idaho in 2023. If assuming the number of pregnancies during a given tax year that will result in birth in the next tax year will be 75% of 2023 births, this would be 16,798 pregnancies. Although a significant portion of eligible parents may not claim the credit, the increased yearly rebate could be up to $3,443,590 if each is claimed.

Reported Printed; referred to Local Government & Taxation