To Do Lists: Give Birth before New Years.

Scary article in N.Y.T. about parents planning to give birth before the new year in order to get a bigger tax break. My Lamaze teacher, mentioned that, but it is horrid to see how mainstream it has became.

In the last 15 years, there has been a huge increase in the number of births that are induced with drugs or come by Caesarean section. In either case, parents or doctors can often schedule a baby’s arrival on a day of their choosing.

Not surprisingly, they tend to avoid weekends and holidays, when doctors have other plans, hospitals are short of staff and the possibility of an unfortunate birthday — Christmas Day, anyone? — looms. During holiday weeks, births have become increasingly crowded into the weekdays surrounding the holiday.

Over this same period — since the early 1990s — the federal government has been steadily increasing the tax breaks for having a child. For parents to claim the full amount of any of these breaks in a given year, a child must simply be born by 11:59 p.m. on Dec. 31. If the baby arrives a few minutes later, the parents are often more than a thousand dollars poorer.