At the very least, it should follow that everyone who could possibly get pregnant should automatically get a child tax credit every year.
Under current regulations, a child who dies shortly after birth may still qualify for a child tax credit. And “undetected pregnancies”, which are terminated by an early miscarriage without anybody realizing that a pregnancy ever occurred, are not at all uncommon.
If every fertilized ovum, no matter how short-lived, is now to be considered a fully human person, then anybody who conceived and carried one for even the briefest space of time is entitled to parental benefits. So just to be on the safe side, everybody who might have been incubating one of these “fully human persons” without ever knowing it is entitled to a child tax credit.