I am going to say no because what about miscarriages? Would she be able to claim a deduction during the time she is pregnant? What about children who die shortly before or after birth? Say a woman gets pregnant in September and gets a tax break for the September to December period. She files her taxes in April, but the child dies in utero in May. Will she be forced to repay the credit? Will she qualify for the credit the year she was supposed to give birth? Remember, pregnancy does not always equal a child, especially in the country that has the highest infant mortality rate among developed nations. This is not about helping mothers or children. This is just another attempt to assign personhood status to a fetus.