Federal

Providing for Life Act of 2023

Source: Congress.gov · 17,797 words in original text

What This Bill Does

This bill makes several changes to tax credits, Social Security benefits, and federal programs to support pregnant women, unborn children, parents and families. It expands child tax credits, creates a new parental leave benefit through Social Security, establishes grants for mentoring programs for mothers, and requires states to enforce child support obligations for pregnancy and delivery expenses. ---

Who It Affects

- Taxpayers with children and dependents - Pregnant women and mothers - College students who are pregnant - Non-custodial parents (parents without custody of their children) - States and their child support agencies - Employers - Religious organizations providing social services - Public institutions of higher education - Individuals applying for parental leave benefits ---

Key Provisions

- The child tax credit increases to $3,500 per qualifying child (or $4,500 for children under age 6) and allows credits for unborn children if a social security number is issued before the tax return due date (Sec. 2, Sec. 3) - A new parental leave benefit allows individuals with sufficient Social Security work credits to receive up to 3 months of benefits based on their Social Security primary insurance amount, with repayment through reductions to future retirement benefits (Sec. 6) - States must establish child support obligations requiring biological fathers to pay at least 50 percent of reasonable out-of-pocket medical expenses for pregnancy and delivery when the mother requests such support (Sec. 9) - Public colleges and universities must inform students about rights, protections and accommodations for pregnant students (excluding abortion services) and establish protocols to meet with students who believe they experienced pregnancy-related discrimination (Sec. 10) - Grants are authorized for community-based maternal mentoring programs that serve eligible mothers and pregnant women, with mentors prohibited from referring or counseling in favor of abortions (Sec. 11) - Religious organizations may apply for and receive federal social services funding on the same basis as nonreligious organizations, and their religious exemptions under federal law are not waived by receipt of such funds (Sec. 12) ---

What Changes

**Tax Credits:** Families with qualifying children receive larger tax credits. Unborn children can generate tax credits if they receive a social security number before the tax return is filed. **Social Security:** New parents can access up to 3 months of parental leave benefits through Social Security. They must repay the full cost through reductions to their future retirement benefits (up to 60 months of reductions) or through a delayed retirement age. **Child Support:** States must enforce child support for pregnancy and delivery medical expenses, with biological fathers required to pay at least 50 percent of reasonable out-of-pocket costs when mothers request payment. **College Students:** Colleges must inform pregnant students of their rights and protections under Title IX (federal law prohibiting sex discrimination in education). Schools must create a process to address complaints of pregnancy-related discrimination. **Workforce Programs:** States receive grants to provide job training and employment support to non-custodial parents with unpaid child support obligations. **Nutrition Assistance:** States can no longer make cooperation with child support agencies optional—it becomes a requirement for supplemental nutrition assistance program participation. **Maternal Mentoring:** Federal grants fund community mentoring programs for pregnant women and mothers with young children, designed to improve health outcomes and economic self-sufficiency. **Religious Organizations:** Religious groups can compete for federal social services contracts equally with secular organizations and retain their religious character while providing federally funded services. ---

Important Definitions

**Qualifying Child:** A dependent under age 18 whose name and social security number are included on a tax return (Sec. 2) **Unborn Child:** An individual of the human species from fertilization until birth or death (Sec. 3) **Eligible Taxpayer** (for unborn child credits): The biological mother or the mother's husband, if a social security number for the mother was issued before the tax return due date (Sec. 3) **Parental Leave Benefit:** Monthly payments up to 3 months selected by the parent, calculated as a percentage of their Social Security primary insurance amount (Sec. 6) **Benefit Period:** The one-year period beginning the month after a child's birth or adoption (Sec. 6) **Qualified Child** (for parental leave): A biological or legally adopted child under age 18 who will live with and be cared for by the parent during the benefit period (Sec. 6) **Eligible Non-Custodial Parent:** An individual obligated to pay child support with unpaid past-due obligations and who has been unemployed or underemployed in the prior 6 months (Sec. 8) **Eligible Mother:** A woman who is pregnant or has primary caregiving responsibilities for a child under age 6 (Sec. 11) **Community-Based Mentoring Relationship:** A relationship with a dedicated mentor or peer support group meeting regularly with an eligible mother to address barriers to care and economic mobility through support services and community resource connections (Sec. 11) **Prohibited Entity:** An entity that performs, induces, refers for, or counsels in favor of abortions, or provides financial support to organizations that conduct such activities (Sec. 11) **Covered Beneficiary:** An individual who applies for or receives services under a federally funded social services program (Sec. 12) ---

Effective Date

- Tax credit changes apply to taxable years beginning after December 31, 2022 (Sec. 2, Sec. 3) - Adoption tax credit changes apply to taxable years beginning after December 31, 2022 (Sec. 5) - Parental leave benefit applications may be filed after 2024 (Sec. 6) - Child support for pregnancy expenses apply January 1 of the first calendar year beginning after enactment, or later if state legislation is required (Sec. 9) - Workforce development grants begin in fiscal year 2024 (Sec. 8) - Pregnant student rights provisions apply when the law is enacted (Sec. 10) - Maternal mentoring grants authorization for fiscal years 2024 through 2026 (Sec. 11)

II 118TH CONGRESS 1ST SESSION S. 74 To provide support and assistance to unborn children, pregnant women, parents, and families. IN THE SENATE OF THE UNITED STATES JANUARY 25, 2023 Mr. RUBIO introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide support and assistance to unborn children, pregnant women, parents, and families. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 3 (a) SHORT TITLE.—This Act may be cited as the 4 ‘‘Providing for Life Act of 2023’’. 5 (b) TABLE OF CONTENTS.—The table of contents for 6 this Act is as follows: 7 Sec. 1. Short title; table of contents. Sec. 2. Permanent extension and modification of special rules for child tax credit. Sec. 3. Treatment of unborn children. Sec. 4. Denial of deduction for State and local taxes of individuals. Sec. 5. Refundable adoption tax credit. Sec. 6. Parental leave benefits. VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6211 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •S 74 IS Sec. 7. Cooperation with child support agencies as eligibility factor under sup- plemental nutrition assistance program. Sec. 8. Workforce development programs for non-custodial parents. Sec. 9. Requiring biological fathers to pay child support for medical expenses incurred during pregnancy and delivery. Sec. 10. Pregnant students’ rights, accommodations, and resources. Sec. 11. Grants for community-based maternal mentoring programs. Sec. 12. Equal treatment for religious organizations in social services. Sec. 13. Awareness for expecting mothers. Sec. 14. WIC reform. Sec. 15. Pregnancy resource centers. SEC. 2. PERMANENT EXTENSION AND MODIFICATION OF 1 SPECIAL RULES FOR CHILD TAX CREDIT. 2 (a) IN GENERAL.—Section 24 of the Internal Rev- 3 enue Code of 1986 is amended by striking subsections (a), 4 (b), and (c) and inserting the following new subsections: 5 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al- 6 lowed as a credit against the tax imposed by this chapter 7 for the taxable year an amount equal to the sum of— 8 ‘‘(1) $3,500 for each qualifying child of the tax- 9 payer ($4,500 in the case of a qualifying child who 10 has not attained age 6 as of the close of the cal- 11 endar year in which the taxable year of the taxpayer 12 begins), and 13 ‘‘(2) in the case of any taxable year beginning 14 before January 1, 2026, $500 for each qualifying 15 dependent (other than a qualifying child) of the tax- 16 payer. 17 ‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN- 18 COME.—The amount of the credit allowable under sub- 19 section (a) shall be reduced (but not below zero) by $50 20 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •S 74 IS for each $1,000 (or fraction thereof) by which the tax- 1 payer’s modified adjusted gross income exceeds $400,000 2 in the case of a joint return ($200,000 in any other case). 3 For purposes of the preceding sentence, the term ‘‘modi- 4 fied adjusted gross income’’ means adjusted gross income 5 increased by any amount excluded from gross income 6 under section 911, 931, or 933. 7 ‘‘(c) QUALIFYING CHILD; QUALIFYING DEPEND- 8 ENT.—For purposes of this section— 9 ‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 10 child’ means any qualifying dependent of the tax- 11 payer— 12 ‘‘(A) who is a qualifying child (as defined 13 in section 152(c)) of the taxpayer, 14 ‘‘(B) who has not attained age 18 at the 15 close of the calendar year in which the taxable 16 year of the taxpayer begins, and 17 ‘‘(C) whose name and social security num- 18 ber are included on the taxpayer’s return of tax 19 for the taxable year. 20 ‘‘(2) QUALIFYING DEPENDENT.—The term 21 ‘qualifying dependent’ means any dependent of the 22 taxpayer (as defined in section 152 without regard 23 to all that follows ‘resident of the United States’ in 24 section 152(b)(3)(A)) whose name and TIN are in- 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •S 74 IS cluded on the taxpayer’s return of tax for the tax- 1 able year. 2 ‘‘(3) SOCIAL SECURITY NUMBER DEFINED.— 3 For purposes of this subsection, the term ‘social se- 4 curity number’ means, with respect to a return of 5 tax, a social security number issued to an individual 6 by the Social Security Administration, but only if 7 the social security number is issued— 8 ‘‘(A) to a citizen of the United States or 9 pursuant to subclause (I) (or that portion of 10 subclause (III) that relates to subclause (I)) of 11 section 205(c)(2)(B)(i) of the Social Security 12 Act, and 13 ‘‘(B) on or before the due date of filing 14 such return.’’. 15 (b) PORTION OF CREDIT REFUNDABLE.—Section 16 24(d)(1) of the Internal Revenue Code of 1986 is amend- 17 ed— 18 (1) by striking subparagraph (A) and inserting 19 the following: 20 ‘‘(A) the credit which would be allowed 21 under this section determined— 22 ‘‘(i) without regard to subsection 23 (a)(2), and 24 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 5 •S 74 IS ‘‘(ii) without regard to this subsection 1 (other than this subparagraph) and the 2 limitation under section 26(a), or’’, and 3 (2) in subparagraph (B), by striking ‘‘15 per- 4 cent of so much of the taxpayer’s earned income 5 (within the meaning of section 32) which is taken 6 into account in computing taxable income for the 7 taxable year as exceeds $3,000’’ and inserting ‘‘15.3 8 percent of the taxpayer’s earned income (within the 9 meaning of section 32) which is taken into account 10 in computing taxable income’’. 11 (c) CONFORMING AMENDMENTS.— 12 (1) Section 24(e) of the Internal Revenue Code 13 of 1986 is amended to read as follows: 14 ‘‘(e) TAXPAYER IDENTIFICATION REQUIREMENT.— 15 No credit shall be allowed under this section if the identi- 16 fying number of the taxpayer was issued after the due date 17 for filing the return of tax for the taxable year.’’. 18 (2) Section 24 of such Code is amended by 19 striking subsection (h). 20 (d) REPEAL OF CERTAIN LATER ENACTED PROVI- 21 SIONS.— 22 (1) Section 24 of the Internal Revenue Code of 23 1986 is amended by striking subsections (i), (j), and 24 (k). 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 6 •S 74 IS (2) Chapter 77 of such Code is amended by 1 striking section 7527A (and by striking the item re- 2 lating to section 7527A in the table of sections for 3 such chapter). 4 (3) Section 26(b)(2) of such Code is amended 5 by inserting ‘‘and’’ at the end of subparagraph (X), 6 by striking ‘‘, and’’ at the end of subparagraph (Y) 7 and inserting a period, and by striking subparagraph 8 (Z). 9 (4) Section 3402(f)(1)(C) of such Code is 10 amended by striking ‘‘section 24 (determined after 11 application of subsection (j) thereof)’’ and inserting 12 ‘‘section 24(a)’’. 13 (5) Section 6211(b)(4)(A) of such Code is 14 amended— 15 (A) by striking ‘‘24 by reason of sub- 16 sections (d) and (i)(1) thereof’’ and inserting 17 ‘‘24(d)’’, and 18 (B) by striking ‘‘6428B, and 7527A’’ and 19 inserting ‘‘and 6428B’’. 20 (6) Paragraph (2) of section 1324(b) of title 21 31, United States Code, is amended by striking 22 ‘‘6431, or 7527A’’ and inserting ‘‘or 6431’’. 23 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 7 •S 74 IS (e) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to taxable years beginning after 2 December 31, 2022. 3 SEC. 3. TREATMENT OF UNBORN CHILDREN. 4 (a) IN GENERAL.—Section 24 of the Internal Rev- 5 enue Code of 1986, as amended by section 2, is amended 6 by adding at the end the following new subsection: 7 ‘‘(h) CREDIT ALLOWED WITH RESPECT TO UNBORN 8 CHILDREN.—For purposes of this section— 9 ‘‘(1) IN GENERAL.—The term ‘qualifying child’ 10 includes an unborn child of an eligible taxpayer, and 11 the requirements of subsection (c)(1)(C) shall be 12 treated as met with respect to such child, for the 13 taxable year immediately preceding the year in 14 which such child is born alive, if the taxpayer in- 15 cludes on the return of tax for such taxable year a 16 social security number for such child which is issued 17 before the due date for such return of tax (without 18 regard to extensions). 19 ‘‘(2) RETROACTIVE OR DOUBLE CREDIT AL- 20 LOWED IN CERTAIN CASES TO ENSURE EQUAL AC- 21 CESS TO THE CREDIT FOR UNBORN CHILDREN.— 22 ‘‘(A) IN GENERAL.—In the case of a quali- 23 fying child of an eligible taxpayer who is born 24 alive and with respect to whom the credit under 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 8 •S 74 IS this section is not claimed under paragraph (1) 1 for the taxable year described in such para- 2 graph, for the taxable year in which the child 3 is born alive, with respect to such child— 4 ‘‘(i) the amount of the credit allowed 5 (before the application of this subsection) 6 under subsection (a), and 7 ‘‘(ii) the amount of the credit allowed 8 (before the application of this subsection) 9 under subsection (d)(1), 10 shall each be increased by the amount of the 11 credit which would have been allowed under 12 each such subsection respectively with respect 13 to such child for the preceding taxable year if 14 such child had been treated as a qualifying 15 child of the taxpayer for such preceding year. 16 ‘‘(B) SPECIAL RULE FOR SPLITTING OF 17 CREDIT.—In the case of a child otherwise de- 18 scribed in subparagraph (A) who, but for this 19 subparagraph, would not be treated as a quali- 20 fying child of the eligible taxpayer for the tax- 21 able year in which such child is born alive— 22 ‘‘(i) subparagraph (A) shall not apply 23 with respect to such child, 24 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 9 •S 74 IS ‘‘(ii) such child shall be treated as a 1 qualifying child for purposes of this section 2 for such taxable year of— 3 ‘‘(I) the eligible taxpayer, and 4 ‘‘(II) any other taxpayer with re- 5 spect to whom such child would, with- 6 out regard to this subparagraph, be 7 treated as a qualifying child, and 8 ‘‘(iii) in the case of the eligible tax- 9 payer, the amount of the credit allowed 10 under subsection (a) and the amount of 11 the credit allowed under subsection (d)(1) 12 for such taxable year shall each be equal to 13 the amount of the credit which would have 14 been allowed under each such subsection 15 respectively with respect to such child for 16 the preceding taxable year if such child 17 had been treated as a qualifying child of 18 the eligible taxpayer for such preceding 19 year. 20 ‘‘(3) DEFINITIONS.—For purposes of this sub- 21 section— 22 ‘‘(A) BORN ALIVE.—The term ‘born alive’ 23 has the meaning given such term by section 24 8(b) of title 1, United States Code. 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 10 •S 74 IS ‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli- 1 gible taxpayer’ means a taxpayer who— 2 ‘‘(i) with respect to a child, is the 3 mother who— 4 ‘‘(I) carries or carried such child 5 in the womb, and 6 ‘‘(II) is the biological mother of 7 such child or initiated the pregnancy 8 with the intention of bearing and re- 9 taining custody of and parental rights 10 to such child (or acted to such effect), 11 or 12 ‘‘(ii) in the case of a joint return, is 13 the husband of such mother, 14 but only if such taxpayer includes on the return 15 of tax for the taxable year the social security 16 number of such taxpayer (of at least 1 of such 17 mother or husband, in the case of a joint re- 18 turn). 19 ‘‘(C) SOCIAL SECURITY NUMBER.—The 20 term ‘social security number’ has the meaning 21 given such term by subsection (c)(3). 22 ‘‘(D) UNBORN CHILD.—The term ‘unborn 23 child’ means an individual of the species homo 24 sapiens, from the beginning of the biological de- 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 11 •S 74 IS velopment of that individual, including fertiliza- 1 tion, until the point of the earlier of being born 2 alive or death.’’. 3 (b) EFFECTIVE DATE.—The amendment made by 4 this section shall apply to children born alive in taxable 5 years beginning after December 31, 2022. 6 SEC. 4. DENIAL OF DEDUCTION FOR STATE AND LOCAL 7 TAXES OF INDIVIDUALS. 8 (a) IN GENERAL.—Section 164(b)(6) of the Internal 9 Revenue Code of 1986 is amended to read as follows: 10 ‘‘(6) LIMITATION ON DEDUCTION OF CERTAIN 11 TAXES FOR INDIVIDUALS.— 12 ‘‘(A) IN GENERAL.—In the case of an indi- 13 vidual, no deduction shall be allowed for 14 taxes— 15 ‘‘(i) described in paragraphs (1), (2), 16 or (3) of subsection (a), or 17 ‘‘(ii) described in paragraph (5) of 18 this subsection. 19 ‘‘(B) EXCEPTIONS.—Subparagraph (A) 20 shall not apply to— 21 ‘‘(i) any foreign taxes described in 22 subsection (a)(3), or 23 ‘‘(ii) any taxes described in paragraph 24 (1) and (2) of subsection (a) which are 25 VerDate Sep 11 2014 00:26 Feb 02, 2023 Jkt 039200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\S74.IS S74 pbinns on DSKJLVW7X2PROD with $$_JOB 12 •S 74 IS paid or accrued in carrying on a trade or 1 business or an activity described in section 2 212. 3 ‘‘(C) SPECIAL RULE.—For purposes of 4 subparagraph (A), an amount paid in a taxable 5 year beginning before January 1, 2023, with re- 6 spect to a State or local income tax imposed for 7 a taxable year beginning after December 31, 8 2022, shall be treated as paid on the last day 9 of the taxable year for which such tax is so im- 10 posed.’’. 11 (b) EFFECTIVE DATE.—The amendment made by 12 this section shall apply to taxable years beginning after 13 December 31, 2022. 14 SEC. 5. REFUNDABLE ADOPTION TAX CREDIT. 15 (a) CREDIT MADE REFUNDABLE.— 16 (1) CREDIT MOVED TO SUBPART RELATING TO 17 REFUNDABLE CREDITS.—The Internal Revenue 18 Code of 1986 is amended— 19 (A) by redesignating section 23 as section 20 36C, and 21 (B) by moving section 36C (as so redesig- 22 nated) from subpart A of part IV of subchapter 23 A of chapter 1 to the location immediately be- 24 VerDate Sep [Text truncated for display. Full text available on Congress.gov.]

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