[Congressional Record Volume 164, Number 28 (Tuesday, February 13, 2018)]
[Senate]
[Pages S908-S909]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES (for himself, Mrs. Ernst, Mrs. Fischer, Mr. 
        Lankford, Mr. Inhofe, and Mr. Blunt):
  S. 2420. A bill to amend the Internal Revenue Code of 1986 to provide 
a child tax credit for pregnant moms; to the Committee on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2420

       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 2018''.

     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 for any taxable year if such child is born and 
     issued a social security number before the due date for the 
     return of tax (without regard to extensions) for the taxable 
     year. For purposes of the preceding sentence, the term 
     `social security number' means a social security number 
     issued to an individual by the Social Security 
     Administration, but only if the social security number is 
     issued to a citizen of the United States or is issued 
     pursuant to subclause (I) (or that portion of subclause (III) 
     that relates to subclause (I)) of section 205(c)(2)(B)(i) of 
     the Social Security Act.
       ``(B) Double credit in case of children unable to claim 
     credit.--In the case of any child who is not taken into 
     account under subparagraph (A) for the taxable year 
     immediately preceding the taxable year in which the child is 
     born, the amount of the credit determined under this section 
     with respect to such child for the taxable year of the 
     child's birth shall be increased by 100 percent.
       ``(C) Unborn child.--For purposes of this paragraph--
       ``(i) Unborn child.--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 amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2017.

[[Page S909]]

  

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