I 

118TH CONGRESS 

2D SESSION H. R. 7425 

To amend the Internal Revenue Code of 1986 to provide a deduction for 

certain newborn expenses. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 20, 2024 

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 deduction for certain newborn expenses. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. DEDUCTION FOR CERTAIN NEWBORN EX4 PENSES. 

5 (a) IN GENERAL.—Part VII of subchapter B of chap6 ter 1 of the Internal Revenue Code of 1986 is amended 

7 by inserting after section 213 the following new section: 

8 ‘‘SEC. 214. CERTAIN NEWBORN EXPENSES. 

9 ‘‘(a) IN GENERAL.—In the case of an individual, 

10 there shall be allowed as a deduction the qualified newborn 


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1 expenses paid by the taxpayer for a qualifying child of the 

2 taxpayer during the taxable year which includes the date 

3 of such child’s birth. 

4 ‘‘(b) LIMITATIONS.— 

5 ‘‘(1) MAXIMUM DEDUCTION.—The qualified 

6 newborn expenses taken into account under sub7 section (a) with respect to any qualifying child shall 

8 not exceed $5,000. 

9 ‘‘(2) LIMITATION BASED ON MODIFIED AD10 JUSTED GROSS INCOME.—No deduction shall be al11 lowed under subsection to any taxpayer for any tax12 able year if such taxpayer’s modified adjusted gross 

13 income for such taxable year exceeds $100,000 

14 ($200,000, in the case of a joint return). 

15 ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.— 

16 For purposes of this subsection, the term ‘modified 

17 adjusted gross income’ means adjusted gross income 

18 determined without regard to this section and in19 creased by any amount excluded from gross income 

20 under section 911, 931, or 933. 

21 ‘‘(c) QUALIFIED NEWBORN EXPENSES.—For pur22 poses of this section, the term ‘qualified newborn expenses’ 

23 means amount paid for infant formula, baby bottles, dia24 pers, infant car seat, baby stroller, and a crib. Not more 

25 than one infant car seat, one baby stroller, and one crib 


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1 shall be taken into account under this section with respect 

2 to any qualifying child. 

3 ‘‘(d) SOCIAL SECURITY NUMBER REQUIREMENTS.— 

4 ‘‘(1) TAXPAYER.—No deduction shall be al5 lowed under subsection (a) for any taxable year un6 less the taxpayer includes the social security number 

7 of the taxpayer (in the case of a joint return, the so8 cial security number of either spouse) on the return 

9 of tax for such taxable year. 

10 ‘‘(2) QUALIFYING CHILD.—Qualified newborn 

11 expenses of a qualifying child shall not be taken into 

12 account under this section for any taxable year un13 less the taxpayer includes the social security number 

14 of such qualifying child on the return of tax for such 

15 taxable year. 

16 ‘‘(3) SOCIAL SECURITY NUMBER.—For pur17 poses of this subsection— 

18 ‘‘(A) IN GENERAL.—The term ‘social secu19 rity number’ means a social security number 

20 issued to an individual by the Social Security 

21 Administration, but only if the social security 

22 number is issued— 

23 ‘‘(i) to a citizen of the United States 

24 or pursuant to subclause (I) (or that por25 tion of subclause (III) that related to subVerDate Sep 11 2014 06:24 Feb 27, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H7425.IH H7425

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1 clause (I)) of section 205(c)(2)(B)(i) of the 

2 Social Security Act, and 

3 ‘‘(ii) before the due date of the return 

4 of tax on which such number is required to 

5 be included. 

6 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA7 TION NUMBERS.—For purposes of paragraph 

8 (2), in the case of a qualifying child who is 

9 adopted or placed for adoption, the term ‘social 

10 security number’ shall include the adoption tax11 payer identification number of such child. 

12 ‘‘(e) ELECTION TO DETERMINE DEDUCTION FOR

13 TAXABLE YEAR FOLLOWING BIRTH YEAR.—If the tax14 payer elects (at such time and in such manner as the Sec15 retary may provide) the application of this subsection with 

16 respect to any qualifying child, subsection (a) shall be ap17 plied with respect to such qualifying child by substituting 

18 ‘the taxable year immediately following the taxable year’ 

19 for ‘the taxable year’. 

20 ‘‘(f) QUALIFYING CHILD.—For purposes of this sec21 tion, the term ‘qualifying child’ has the meaning given 

22 such term by section 152. 

23 ‘‘(g) TERMINATION.—No credit shall be allowed 

24 under this section for any taxable year beginning after De25 cember 31, 2029.’’. 


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1 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX2 PAYER ITEMIZES.—Section 62(a) of such Code is amended 

3 by inserting after paragraph (7) the following new para4 graph: 

5 ‘‘(8) CERTAIN NEWBORN EXPENSES.—The de6 duction allowed by section 214.’’. 

7 (c) OMISSION OF CORRECT SOCIAL SECURITY NUM8 BER TREATED AS A MATHEMATICAL OR CLERICAL

9 ERROR.—Section 6213(g)(2) of such Code is amended by 

10 striking ‘‘and’’ at the end of subparagraph (U), by strik11 ing the period at the end of subparagraph (V) and insert12 ing ‘‘, and’’, and by inserting after subparagraph (V) the 

13 following new subparagraph: 

14 ‘‘(W) an omission of a correct social secu15 rity number under paragraph (1) or (2) of sec16 tion 214(d) to be included on the return.’’. 

17 (d) CLERICAL AMENDMENT.—Part VII of subchapter 

18 B of chapter 1 of such Code is amended by inserting after 

19 the item relating to section 213 the following new item: 

‘‘Sec. 214. Certain newborn expenses.’’. 

20 (e) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2024. 

Æ 


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