Nothing is more precious than life, and our country will be judged by how well we protect those who can’t protect themselves—especially unborn children. The first step to care for these babies is to call them what they are—unborn children.

The Status Quo

Today, our tax code doesn’t recognize children with eyes, ears, noses, arms, legs, fingers, and heartbeats as children just because they haven’t yet left the womb. Not only is that wrong, it doesn’t match how people live their lives. After all, families don’t wait until their children are born to buy them clothes, paint their rooms, or even save for college.

The Solution

Parents start planning for their kids long before they see them for the first time. So our tax plan adds clear language that allows parents to start a college savings account before their son or daughter is born by explicitly and unambiguously declaring these sons and daughters “unborn children.”

There’s no reason our tax code shouldn’t include everyone, even the unborn.

Why We’re Doing This

Sometimes the best thing to do is to just say the truth. Babies in the womb are children. That’s that.

Learn More

Learn more at fairandsimple.gop, or click the links below to see how our bill helps

·   Individuals and Families

·   Small Business

·   Raising Children

·   Innovation