[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3054 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3054

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 2, 2023

 Mr. Griffith 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.

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

SECTION 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.
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