Child Tax Credit for Pregnant Moms Act of 2023

The Child Tax Credit for Pregnant Moms Act of 2023 allows parents to claim the child tax credit for unborn children in two specific scenarios: for the tax year immediately before a child's birth (if a Social Security number is provided on the return), or for the year of a miscarriage or stillbirth (if a government-issued certificate is submitted). It requires a new certificate of miscarriage or stillbirth, issued by the National Center for Health Statistics, which must include a health care provider's certification (excluding abortion centers) and a parent's sworn statement. The credit applies to the biological mother or her husband on a joint return and covers children born alive, stillborn, or miscarried after the bill's enactment. This change makes the credit accessible earlier in pregnancy and for pregnancy loss, without altering the standard credit amount for children born alive.