If the child is killed, there's no medical bills to pay for him anyway.
I wonder if that factors into the "more costly emergency room bills" statistic in general. It would seem that non-seatbelt wearers would be killed more frequently, and thus result in fewer medical bills than seatbelted people who required some amount of hospital care. But perhaps non-seatbelted folks, when they do make it to the hospital, require so much more care that it overshadows the total dollar amount of the seatbelted citizens.
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