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.
The whole thing is creepy of course, apparently in theory requiring doctors to provide treatment to unviable fetuses, though they haven't managed to provide any actual specifics. Not sure if this does or does not override Texas law allowing hospitals to pull the plug over the objections of parents. Sure is a topsy-turvy world.