[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6554 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6554

   To amend the Internal Revenue Code of 1986 to allow the personal 
               exemption deduction for a stillborn child.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 17, 2008

 Mr. Young of Alaska 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 personal 
               exemption deduction for a stillborn child.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERSONAL EXEMPTION DEDUCTION FOR STILLBORN CHILDREN.

    (a) In General.--Paragraph (1) of section 152(f) of the Internal 
Revenue Code of 1986 (defining child) is amended by adding at the end 
the following new subparagraph:
                    ``(D) Stillborn children.--
                            ``(i) In general.--A stillborn child shall 
                        be treated as a dependent for the taxable year 
                        in which the child is extracted or delivered if 
                        the child would be so treated had the child 
                        been alive.
                            ``(ii) Exception for aborted children.--
                        Clause (i) shall not apply to any child who is 
                        stillborn by reason of an abortion.
                            ``(iii) Verification.--This subparagraph 
                        shall not apply to a stillborn child unless a 
                        State fetal death certificate is issued for the 
                        child.
                            ``(iv) TIN not required.--Section 151(e) 
                        shall not apply in applying this 
                        subparagraph.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to stillborn children extracted or delivered after the date of the 
enactment of this Act in taxable years ending after such date.
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