[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8621 Introduced in House (IH)]
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116th CONGRESS
2d Session
H. R. 8621
To amend the Internal Revenue Code of 1986 to provide a child tax
credit for pregnant moms with respect to their unborn children.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 16, 2020
Mr. Smith of Missouri (for himself, Mr. David P. Roe of Tennessee, Mr.
Budd, Mr. Weber of Texas, Mr. Perry, Mr. Joyce of Pennsylvania, Mr.
Allen, and Mr. Schweikert) 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 provide a child tax
credit for pregnant moms with respect to their unborn children.
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 ``Child Tax Credit for Pregnant Moms
Act of 2020''.
SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.
(a) In General.--Subsection (c) of section 24 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
``(3) Credit allowed with respect to unborn children.--
``(A) In general.--The term `qualifying child'
includes an unborn child of an eligible taxpayer for
the taxable year immediately preceding the year in
which such child is born, if such child is born alive
on or before the due date for the return of tax for
such taxable year.
``(B) Double credit allowed in certain cases.--
``(i) In general.--In the case of a
qualifying child of an eligible taxpayer who is
not taken into account under subparagraph (A)
(including by reason of subsection (h)(7) or
any other provision of this section) for the
taxable year immediately preceding the year in
which such child is born alive--
``(I) the amount of the credit
determined under subsection (a), and
``(II) the amount determined under
subsection (d)(1),
shall each be increased by 100 percent with
respect to such child for the taxable year in
which the child is born.
``(ii) Special rule for splitting of double
credit.--In the case of a child otherwise
described in clause (i) who (but for this
clause) would not be treated as a qualifying
child of the eligible taxpayer for the taxable
year in which such child is born by reason of
paragraph (1)(B) or (4) of section 152(c)--
``(I) such child shall be treated
as a qualifying child for purposes of
this section for such taxable year of--
``(aa) the eligible
taxpayer, and
``(bb) any other taxpayer
with respect to whom such child
would, without regard to this
clause, be treated as a
qualifying child, and
``(II) clause (i) shall not apply
with respect to such child.
``(C) Definitions.--For purposes of this
paragraph--
``(i) Unborn child.--The term `unborn
child' means a member of the species homo
sapiens, at any stage of development, who is
carried in the womb.
``(ii) Eligible taxpayer.--
``(I) In general.--The term
`eligible taxpayer' means, with respect
to an unborn child taken into account
under subparagraph (A) or a qualifying
child taken into account under
subparagraph (B)--
``(aa) the woman who
carries or carried such child
in the womb and, except in the
case of embryo adoption, is the
biological mother of such
child, and
``(bb) if filing a joint
return, the husband of such
woman.
``(II) Embryo adoption.--For
purposes of subclause (I), the term
`embryo adoption' means the lawful
transfer of an unborn child at the
embryonic stage of development into the
womb of a woman who--
``(aa) is not the
biological mother of such
child, and
``(bb) intends to bear and
to be the permanent mother of
such child.
``(iii) Born alive.--The term `born alive'
has the meaning given such term by section 8(b)
of title 1, United States Code.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
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