Group 1 - The article discusses various personal income tax policies related to childbirth and child-rearing, highlighting that maternity benefits and childcare subsidies are exempt from personal income tax [2][3][7] - Maternity benefits received during maternity leave are fully exempt from personal income tax according to the relevant regulations [2] - Childcare subsidies can be claimed at 3,600 yuan per child per year until the child reaches 3 years old, and these subsidies are also exempt from personal income tax [3][7] Group 2 - There is a specific tax deduction for childcare expenses for children under 3 years old, allowing a deduction of 2,000 yuan per month per child [4][5] - Parents can choose to deduct the childcare expenses either fully by one parent or split equally between both parents, with the deduction method remaining unchanged within a tax year [4] - For children in full-time education, such as the first child in primary school, there is a similar tax deduction of 2,000 yuan per month, applicable from preschool to doctoral education [5][6] Group 3 - Currently, the total monthly tax deduction for two children is 4,000 yuan, which will remain the same when the second child enters kindergarten [8]