Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1696592204887.pdf (United States)
I 118TH CONGRESS 1ST SESSION H. R. 4258 To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms with respect to their unborn children, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES JUNE 21, 2023 Mrs. MILLER-MEEKS (for herself, Mr. MOOLENAAR, and Mr. DAVIDSON) in- troduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 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, and for other purposes.
Be it enacted by the Senate and House of Representa- tives 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 2023’’.

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2.
2.

CHILD TAX CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.
(a) IN GENERAL.—Section 24 of the Internal Rev- enue Code of 1986 is amended by adding at the end the following new subsection: ‘‘(l) CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualifying child’ includes an unborn child of an eligible taxpayer, and the requirements of subsections (e)(1) and (h)(7) shall be treated as met with respect to such child, for— ‘‘(A) the taxable year immediately pre- ceding the year in which such child is born alive, if the taxpayer includes on the return of tax for such taxable year a social security num- ber for such child which is issued before the due date for such return of tax (without regard to extensions), or ‘‘(B) the taxable year in which such child is miscarried or stillborn, if the taxpayer in- cludes on the return of tax for the taxable year the identification number from a certificate of miscarriage or stillbirth issued for such child under section 229A(b) of the Public Health Service Act.
•HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 3 ‘‘(2) RETROACTIVE OR DOUBLE CREDIT AL- LOWED IN CERTAIN CASES TO ENSURE EQUAL AC- CESS TO THE CREDIT FOR UNBORN CHILDREN.— ‘‘(A) IN GENERAL.—In the case of a quali- fying child of an eligible taxpayer who is born alive and with respect to whom the credit under this section is not claimed under paragraph (1)(A) for the taxable year described in such paragraph, for the taxable year in which the child is born alive, with respect to such child— ‘‘(i) the amount of the credit allowed (before the application of this subsection) under subsection (a), and ‘‘(ii) the amount of the credit allowed (before the application of this subsection) under subsection (d)(1), shall each be increased by the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the taxpayer for such preceding year.
‘‘(B) SPECIAL RULE FOR SPLITTING OF CREDIT.—In the case of a child otherwise de- scribed in subparagraph (A) who, but for this •HR 4258 IH B O J _ $ $ subparagraph, would not be treated as a quali- fying child of the eligible taxpayer for the tax- able year in which such child is born alive— ‘‘(i) subparagraph (A) shall not apply with respect to such child, ‘‘(ii) such child shall be treated as a qualifying child for purposes of this section for such taxable year of— ‘‘(I) the eligible taxpayer, and ‘‘(II) any other taxpayer with re- spect to whom such child would, with- out regard to this subparagraph, be treated as a qualifying child, and ‘‘(iii) in the case of the eligible tax- payer, the amount of the credit allowed under subsection (a) and the amount of the credit allowed under subsection (d)(1) for such taxable year shall each be equal to the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the eligible taxpayer for such preceding year.
•HR 4258 IH B O J _ $ $ ‘‘(3) DEFINITIONS.—For purposes of this sub- section— ‘‘(A) BORN ALIVE.—The term ‘born alive’ has the meaning given such term by section 8(b) of title 1, United States Code.
‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli- gible taxpayer’ means a taxpayer who— ‘‘(i) with respect to a child, is the mother who— ‘‘(I) carries or carried such child in the womb, and ‘‘(II) is the biological mother of such child or initiated the pregnancy with the intention of bearing and re- taining custody of and parental rights to such child (or acted to such effect), or ‘‘(ii) in the case of a joint return, is the husband of such mother, but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer (of at least 1 of such mother or husband, in the case of a joint re- turn).
•HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 6 ‘‘(C) SOCIAL SECURITY NUMBER.—The term ‘social security number’ has the meaning given such term by subsection (h)(7).
‘‘(D) UNBORN CHILD.—The term ‘unborn child’ means an individual of the species homo sapiens, from the beginning of the biological de- velopment of that individual, including fertiliza- tion, until the point of the earlier of being born alive or death.’’.

(b) CONFORMING AMENDMENT.—Subsection (a) of section 24 of the Internal Revenue Code of 1986 is amend- ed by striking ‘‘for which the taxpayer is allowed a deduc- tion under section 151’’.
14 15 16 (c) APPLICATION.—The amendments made by this section shall apply to children born alive, stillborn, or mis- carried in taxable years beginning after the date of the 17 enactment of this Act.

18 19 20 SEC.

3.

MISCARRIAGE OR STILLBIRTH CERTIFICATES.

Part A of title II of the Public Health Service Act (42 U.S.C.

202 et seq.)

is amended by adding at the end 21 the following: 22 23 24 25 ‘‘SEC.

229A.

MISCARRIAGE OR STILLBIRTH CERTIFICATES.
‘‘(a) FORM CERTIFYING MISCARRIAGE OR STILL- BIRTH.—Upon the request of a parent of an unborn child who dies pursuant to a miscarriage or stillbirth desiring •HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 7 a certificate described in subsection (b), a qualifying health care practitioner who attends or diagnoses such miscarriage or stillbirth may submit to the Secretary, act- ing through the Director for the National Center for Health Statistics (referred to in this section as the ‘Direc- tor’), a form certifying the miscarriage or stillbirth that includes— ‘‘(1) the name of the unborn child (if provided by the requesting parent); ‘‘(2) the sex of the child (if known); ‘‘(3) the probable gestational age of the child; ‘‘(4) identifying information of the parents of the unborn child; ‘‘(5) a written certification from such practi- tioner stating, under penalty of perjury pursuant to section 1746 of title 28, that— ‘‘(A) the mother was diagnosed as having been pregnant with the unborn child, according to standard medical practice, by such practi- tioner or another licensed health care practi- tioner; and ‘‘(B) the unborn child died— ‘‘(i) as a result of a miscarriage or stillbirth attended by or diagnosed by the certifying practitioner; and •HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 8 ‘‘(ii) not as a result of an induced abortion or any other act that was in- tended by the mother to cause the death of the unborn child, including through the use of any abortion-inducing drug, but not in- cluding any treatment of an ectopic preg- nancy; ‘‘(6) a written certification from the mother of the unborn child stating, under penalty of perjury pursuant to section 1746 of title 28, United States Code, that the unborn child died as described in paragraph (5)(B); and ‘‘(7) any other information as the Director may require.
‘‘(b) CERTIFICATE OF MISCARRIAGE OR STILL- BIRTH.—Within 60 days of receipt of a form certifying a miscarriage or stillbirth submitted by a qualifying health care practitioner under subsection (a), the Secretary, act- ing through the Director, shall issue to the requesting par- ent a certificate of miscarriage or stillbirth that includes— ‘‘(1) a unique identification number for the un- born child who was miscarried or stillborn; ‘‘(2)(A) the name of the unborn child, as pro- vided on the form under subsection (a); or •HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 9 ‘‘(B) if a name does not appear on such original or amended form and the requesting parent does not wish to provide a name for the unborn child, ‘baby boy’ or ‘baby girl’, as applicable (or ‘baby’ if the child’s sex is unknown), and the last name of the parent; ‘‘(3) the probable gestational age of the child; ‘‘(4) the following statement, which shall appear on the front of the certificate: ‘This certificate is not proof of a live birth’; ‘‘(5) the names of the parents; and ‘‘(6) any other information as the Director may require.
‘‘(c) FEES.—The Secretary, acting through the Di- rector, may require payment of a fee from the requesting parent for obtaining a certificate of miscarriage or still- birth under subsection (b), in an amount that is not great- er than the actual cost of processing such certificate.
‘‘(d) DISCLOSURE.—Information submitted to the Secretary under subsection (a) and issued by the Sec- retary under subsection (b) shall be confidential, and shall not be disclosed other than as provided in such subsections or as otherwise used in the administration of the child tax credit allowed under section 24 of the Internal Revenue Code of 1986.
•HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 10 ‘‘(e) DEFINITIONS.—For purposes of this section— ‘‘(1) MISCARRIAGE.—The term ‘miscarriage’ means the involuntary death of an unborn child who was carried in the womb for a period of less than 20 weeks.
‘‘(2) QUALIFYING HEALTH CARE PRACTI- TIONER.— ‘‘(A) IN GENERAL.—The term ‘qualifying health care practitioner’— ‘‘(i) means an individual who is li- censed to practice medicine and surgery, osteopathic medicine and surgery, or mid- wifery, or who is otherwise legally author- ized to perform births and to diagnose and attend miscarriages or stillbirths; and ‘‘(ii) excludes any such individual who is acting within the scope of employment with, self-employment as or with, or volun- teer service for, an abortion center.
‘‘(B) ABORTION CENTER.—For purposes of subparagraph (A)(ii), the term ‘abortion cen- ter’— ‘‘(i) means any entity for which at least one percent of its gross receipts are from performing abortions (including the •HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 11 use or prescription of any abortion-induc- ing drug, but excluding any procedure that is necessary to prevent the death of a preg- nant mother whose life is endangered by a physical disorder, physical illness, or phys- ical injury, including a life-endangering physical condition caused by or arising from the pregnancy itself, so long as every reasonable effort is made to preserve the lives of both the pregnant mother and her unborn child); ‘‘(ii) includes the entire legal entity described in clause (i), including any entity that controls, is controlled by, or is under common control with, such legal entity; and ‘‘(iii) excludes any hospital (as defined in section 1861(e) of the Social Security Act).
‘‘(3) STILLBIRTH.—The term ‘stillbirth’ means the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.
‘‘(4) UNBORN CHILD.—The term ‘unborn child’ means an individual of the species homo sapiens, from the beginning of the biological development of •HR 4258 IH B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i 12 1 2 3 that individual, including fertilization, until the point of the earlier of being born alive (as defined in sec- tion 8(b) of title 1, United States Code) or death.’’.
Æ B O J _ $ $ h t i w D O R P 2 X 7 W V L J K S D n o s n n b p i •HR 4258 IH