Mom

I believe this is very necessary legislation. The current code qualifies a child born at 11:59 on December 31st for the entire year as well as "a child who was born alive during the year, even if the child lived only for a moment". This same publication (501) in the next paragraph specifically excludes stillborn children as dependents. In both of the preceding situations, there is not a dime more spent by the parents (either in money or emotion) than by the parent who loses their child in the birthing process. It's currently just a matter of geography of whether the child dies in the room, or the womb. All this legislation does is recognize that the parents of this child are in fact parents of an actual child and are in need of the same financial consideration as all parents of all children.