skip to main content

H.R. 3549 (115th): Savannah Hope Stillbirth Child Tax Credit Act

The text of the bill below is as of Jul 28, 2017 (Introduced).


I

115th CONGRESS

1st Session

H. R. 3549

IN THE HOUSE OF REPRESENTATIVES

July 28, 2017

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a refundable credit with respect to any stillborn child of a taxpayer.

1.

Short title

This Act may be cited as the Savannah Hope Stillbirth Child Tax Credit Act.

2.

Stillborn child credit

(a)

In general

Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(h)

Refundable stillborn child credit

(1)

In general

The aggregate credits allowed to a taxpayer under subpart C (determined after the application of subsection (d)) shall be increased by $2,000 for each birth by the taxpayer of a stillborn child during the taxable year.

(2)

Other requirements

No increase shall be allowed under paragraph (1), unless—

(A)

the stillborn child would have been a qualifying child (as defined in section 152(c)) of the taxpayer for the taxable year but for such stillbirth, and

(B)

the taxpayer includes with the return of tax for the taxable year with respect to the birth a death certificate, a certificate of birth resulting in stillbirth, or such other documentation as the Secretary may prescribe.

(3)

Increase not treated as credit allowed under this subpart

The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart.

.

(b)

Conforming amendment

Section 6211(b)(4)(A) of such Code is amended by inserting 24(h), after 24(d),.

(c)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2016.