[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2461 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2461

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


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 1, 2019

  Mr. Phillips (for himself and Mr. Wittman) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


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

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

SECTION 1. SHORT TITLE.

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

SEC. 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:
    ``(i) 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(i),'' after ``24(d),''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.
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