What is New Year's Baby?

A New Year's Baby is born on January 1st, and will always die the same year on December 31st to make room for new New Year's Babies.

Pregnant Woman: OH MY GOD IT HURTS SO BAD
Doctor: You have to push.
Pregnant Woman: Are you crazy? It's New Year's day! It'll be a New Year's Baby!

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New Year's Baby - video