; 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. Sec. 7. Cooperation with child support agencies as eligibility factor under supplemental 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. 2. Permanent extension and modification of special rules for child tax credit (a) In general Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (a), (b), and (c) and inserting the following new subsections: (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) $3,500 for each qualifying child of the taxpayer ($4,500 in the case of a qualifying child who has not attained age 6 as of the close of the calendar year in which the taxable year of the taxpayer begins), and (2) in the case of any taxable year beginning before January 1, 2026, $500 for each qualifying dependent (other than a qualifying child) of the taxpayer. (b) Limitation based on adjusted gross income The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds $400,000 in the case of a joint return ($200,000 in any other case). For purposes of the preceding sentence, the term “modified adjusted gross