The most significant impact of the 2002 law, Grimes said, was a record-keeping change. Previously, a miscarriage before viability was classified as a spontaneous abortion. Under the new provision, it is recorded as a live birth followed by a neonatal death, and parents can claim the child as a tax deduction for that year, he said.
This is minutia, but it makes me wonder: does this particular provision hold true for even very early miscarriages that happen at home? If so, how does that even work, given that there may not be proof of the pregnancy on record? It sounds unworkable without one of those intrusive miscarriage reporting systems that was proposed in Virginia.
It probably has trimester cut-off and under physican's care clauses.