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Senate committee moves to print RS32190 to extend child tax credit to pregnant mothers
Summary
Sen. Ben Toews presented RS32190, the "preborn child tax credit," to the Senate Local Government and Taxation Committee Feb. 4, 2025; the committee voted to send the resolution to print after clarifying who may claim the credit and whether it applies after pregnancy loss.
Senator Ben Toews, R-District 4, introduced RS32190 to the Senate Local Government and Taxation Committee on Feb. 4, 2025, proposing to extend Idaho's existing child tax credit to pregnant mothers; the committee voted to send the resolution to print.
The measure, which Toews described as “the preborn child tax credit,” would “extend the existing child tax credit in Idaho to pregnant mothers,” he said, and “recognizes that there's costs associated with the pregnancy. Also recognizes, the child that they're, carrying.” Toews added, “I think it's just a beautiful way to show, how we in the Senate appreciate the women that are carrying these infants and to support them.”
Committee members asked several clarifying questions at the introduction hearing. Senator Taylor asked whether the credit could be claimed by the parents or guardians when the pregnant person is a dependent; Toews replied that “if it's a dependent, then what this what this would, do is it would offer the credit to the, to the parent or guardian,” saying that aligned with the reality that costs are often borne by the household. When asked what would happen if a pregnancy ends, Toews said the legislation as drafted would still allow eligibility after a miscarriage, noting there are still medical costs and appointments that the credit would help offset.
Members also queried figures in the fiscal note. Toews told the committee the March of Dimes estimate for Idaho births in 2023 was 22,397 and that the fiscal estimate applied a nine‑month (75 percent) factor to that number. A senator asked how the specific fiscal figure of 3,443,590 in the note had been calculated; the sponsor explained the population estimate was based on 75 percent of 2023 births but did not provide a line‑by‑line monetary calculation during the introduction hearing.
Senator Anton moved to introduce RS32190; a voice vote followed and the resolution was ordered printed. No roll‑call vote totals were recorded on the transcript.
The introduction sends RS32190 to a formal print and subsequent scheduling process; the transcript records only the committee's action to print the resolution, not any final legislative adoption or changes to statute.
