105. For Singaporean children born or adopted on or after 1 January 2024, I will change the Working Mother’s Child Relief, or WMCR, from a percentage of the mother’s earned income to a fixed dollar relief. This will take effect from the Year of Assessment 2025. For
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Singaporean children born or adopted before 1 January 2024, there is no change to the WMCR that their eligible working mothers can claim.
a. With this change, eligible working mothers in the future will claim the same amount of tax relief for a child in the same child order: $8,000 in tax relief for her first child, $10,000 for her second child, and $12,000 each for her third and subsequent child.
b. Effectively, this will provide more Government support for eligible lower- to middle-income working mothers.

看起来是24年出生的孩子以后就没法用百分比claim了，还没生娃的高薪女同学得抓紧啊，今年赶快生。