[Congressional Record Volume 167, Number 41 (Thursday, March 4, 2021)]
[Senate]
[Page S1205]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 954. Mr. DAINES (for himself, Mr. Lankford, and Mr. Romney) 
submitted an amendment intended to be proposed to amendment SA 891 
proposed by Mr. Schumer to the bill H.R. 1319, to provide for 
reconciliation pursuant to title II of S. Con. Res. 5; which was 
ordered to lie on the table; as follows:

        At the end of part 2 of subtitle G of title IX, add the 
     following:

     SEC. 9613. CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.

       (a) In General.--Section 24 of the Internal Revenue Code of 
     1986, as amended by this Act, is further amended by adding at 
     the end the following new subsection:
       ``(l) Credit Allowed With Respect to Unborn Children.--In 
     the case of any child born in a taxable year beginning after 
     December 31, 2021, and before January 1, 2023, for purposes 
     of this section--
       ``(1) In general.--In the case of an unborn child of an 
     eligible taxpayer--
       ``(A) such child shall be treated as a qualifying child of 
     the eligible taxpayer for the taxable year immediately 
     preceding the year in which such child is born, if such child 
     is born on or before the due date for the return of tax for 
     such taxable year, and
       ``(B) subsection (a) shall be applied without regard to 
     whether the taxpayer is allowed a deduction under section 151 
     with respect to the child.
       ``(2) Double credit allowed in certain cases.--
       ``(A) In general.--In the case of an unborn child of an 
     eligible taxpayer with respect to whom a credit is not 
     allowed under this section by reason of paragraph (1) 
     (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--
       ``(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.
       ``(B) Special rule for splitting of double credit.--In the 
     case of a child otherwise described in subparagraph (A) who 
     (but for this subparagraph) 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) subparagraph (A) shall not apply to such child,
       ``(ii) such child shall be treated for purposes of this 
     section for such taxable year as a qualifying child of--

       ``(I) the eligible taxpayer, and
       ``(II) any other taxpayer with respect to whom such child 
     would, without regard to this subparagraph, be treated as a 
     qualifying child, and

       ``(iii) subsection (a) shall be applied to the eligible 
     taxpayer without regard to whether the taxpayer is allowed a 
     deduction under section 151 with respect to the child.
       ``(3) Modification of threshold amount.--Solely for 
     purposes of determining the credit allowed by reason of this 
     subsection, subsection (h)(3) shall be applied--
       ``(A) by substituting `$300,000' for `$400,000', and
       ``(B) by substituting `$150,000' for `$200,000'.
       ``(4) Application in possessions.--Subsection (k) shall be 
     applied--
       ``(A) by substituting `(determined without regard to this 
     subsection and subsection (l))' for `(determined without 
     regard to this subsection)' in paragraph (1)(A) thereof,
       ``(B) by substituting `determined under this section 
     (without regard to subsection (l))' for `determined under 
     this section' in paragraph (2)(B)(i) thereof, and
       ``(C) by substituting `the provisions of this section 
     (other than subsection (l))' for `the provisions of this 
     section' in paragraph (3)(A) thereof, and
       ``(D) by substituting `the rules of paragraph (2)(B) (after 
     application of subsection (l)(4)(B))' for `the rules of 
     paragraph (2)(B)' in paragraph (3)(C)(ii)(III).
       ``(5) Application in 2021.--Subsections (i) and (j) and 
     section 7527A shall not apply with respect to a child who is 
     treated as a qualifying child for taxable years beginning in 
     2021 solely by reason of this subsection.
       ``(6) Definitions.--For purposes of this subsection--
       ``(A) 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.
       ``(B) Eligible taxpayer.--The term `eligible taxpayer' 
     means, with respect to a child--
       ``(i) the mother who carries or carried such child in the 
     womb, and
       ``(ii) if filing a joint return, the spouse of such 
     mother.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9614. EXTENSION OF SOCIAL SECURITY NUMBER REQUIREMENTS.

       (a) In General.--Section 24(h)(1) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(1) In general.--This section shall be applied--
       ``(A) in the case of a taxable year beginning after 
     December 31, 2017, and before January 1, 2026, as provided in 
     paragraphs (2) through (6), and
       ``(B) in the case of a taxable year beginning after 
     December 31, 2017, and before January 1, 2031, as provided in 
     paragraph (7).''.
       (b) Conforming Amendment.--The heading for section 24(h) of 
     such Code is amended by striking ``for Taxable Years 2018 
     Through 2025'' and inserting ``Certain Taxable Years After 
     2017''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2021.
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