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H.R. 58: To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.


The text of the bill below is as of Jan 3, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 58

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

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 the child tax credit with respect to stillbirths.

1.

Child tax credit allowed with respect to stillbirths

(a)

In general

Section 24(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(3)

Special rules for stillbirths

(A)

In general

In the case of a stillbirth—

(i)

the term qualifying child shall include the unborn child referred to in subparagraph (B) in the same manner as if the death of such unborn child had occurred immediately after delivery,

(ii)

subsection (a) shall be applied without regard to the phrase for which the taxpayer is allowed a deduction under section 151 if the taxpayer would have been allowed such deduction if the death of the unborn child had occurred immediately after delivery,

(iii)

subsection (e)(1) shall not apply if such unborn child would have been eligible for the taxpayer identification number described in such subsection if the death of such unborn child had occurred immediately after delivery, and

(iv)

subsection (h)(7) shall not apply if such unborn child would have been eligible for the social security number described in such subsection if the death of such unborn child had occurred immediately after delivery.

(B)

Stillbirth

The term stillbirth means delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.

(C)

Unborn child

(i)

In general

The term unborn child means a child in utero.

(ii)

Child in utero

The term child in utero means a member of the species homo sapiens, at any stage of development, who is carried in the womb.

.

(b)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.