II 

117TH CONGRESS 

2D SESSION S. 3537 

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 SENATE OF THE UNITED STATES 

JANUARY 31, 2022 

Mr. DAINES (for himself, Mr. CRAMER, Mr. SASSE, Mr. BOOZMAN, Mr. SCOTT

of South Carolina, Mrs. HYDE-SMITH, Mr. LANKFORD, Mr. LEE, Mr. 

ROMNEY, Mr. HAWLEY, Mrs. FISCHER, Mr. RUBIO, and Mr. INHOFE) introduced the following bill; which was read twice and referred to the Committee on Finance 

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. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Child Tax Credit for 

5 Pregnant Moms Act of 2022’’. 


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1 SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO 

2 UNBORN CHILDREN. 

3 (a) IN GENERAL.—Section 24 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following new subsection: 

6 ‘‘(l) CREDIT ALLOWED WITH RESPECT TO UNBORN

7 CHILDREN.—For purposes of this section— 

8 ‘‘(1) IN GENERAL.—The term ‘qualifying child’ 

9 includes an unborn child of an eligible taxpayer, and 

10 the requirements of subsections (e)(1) and (h)(7) 

11 shall be treated as met with respect to such child, 

12 for— 

13 ‘‘(A) the taxable year immediately pre14 ceding the year in which such child is born 

15 alive, if the taxpayer includes on the return of 

16 tax for such taxable year a social security num17 ber for such child which is issued before the due 

18 date for such return of tax (without regard to 

19 extensions), or 

20 ‘‘(B) the taxable year in which such child 

21 is miscarried or stillborn, if the taxpayer in22 cludes on the return of tax for the taxable year 

23 the identification number from a certificate of 

24 miscarriage or stillbirth issued for such child 

25 under section 229A(b) of the Public Health 

26 Service Act. 


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1 ‘‘(2) RETROACTIVE OR DOUBLE CREDIT AL2 LOWED IN CERTAIN CASES TO ENSURE EQUAL AC3 CESS TO THE CREDIT FOR UNBORN CHILDREN.— 

4 ‘‘(A) IN GENERAL.—In the case of a quali5 fying child of an eligible taxpayer who is born 

6 alive and with respect to whom the credit under 

7 this section is not claimed under paragraph 

8 (1)(A) for the taxable year described in such 

9 paragraph, for the taxable year in which the 

10 child is born alive, with respect to such child— 

11 ‘‘(i) the amount of the credit allowed 

12 (before the application of this subsection) 

13 under subsection (a), and 

14 ‘‘(ii) the amount of the credit allowed 

15 (before the application of this subsection) 

16 under subsection (d)(1), 

17 shall each be increased by the amount of the 

18 credit which would have been allowed under 

19 each such subsection respectively with respect 

20 to such child for the preceding taxable year if 

21 such child had been treated as a qualifying 

22 child of the taxpayer for such preceding year. 

23 ‘‘(B) SPECIAL RULE FOR SPLITTING OF

24 CREDIT.—In the case of a child otherwise de25 scribed in subparagraph (A) who, but for this 


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1 subparagraph, would not be treated as a quali2 fying child of the eligible taxpayer for the tax3 able year in which such child is born alive— 

4 ‘‘(i) subparagraph (A) shall not apply 

5 with respect to such child, 

6 ‘‘(ii) such child shall be treated as a 

7 qualifying child for purposes of this section 

8 for such taxable year of— 

9 ‘‘(I) the eligible taxpayer, and 

10 ‘‘(II) any other taxpayer with re11 spect to whom such child would, with12 out regard to this subparagraph, be 

13 treated as a qualifying child, and 

14 ‘‘(iii) in the case of the eligible tax15 payer, the amount of the credit allowed 

16 under subsection (a) and the amount of 

17 the credit allowed under subsection (d)(1) 

18 for such taxable year shall each be equal to 

19 the amount of the credit which would have 

20 been allowed under each such subsection 

21 respectively with respect to such child for 

22 the preceding taxable year if such child 

23 had been treated as a qualifying child of 

24 the eligible taxpayer for such preceding 

25 year. 


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1 ‘‘(3) DEFINITIONS.—For purposes of this sub2 section— 

3 ‘‘(A) BORN ALIVE.—The term ‘born alive’ 

4 has the meaning given such term by section 

5 8(b) of title 1, United States Code. 

6 ‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli7 gible taxpayer’ means a taxpayer who— 

8 ‘‘(i) with respect to a child, is the 

9 mother who— 

10 ‘‘(I) carries or carried such child 

11 in the womb, and 

12 ‘‘(II) is the biological mother of 

13 such child or initiated the pregnancy 

14 with the intention of bearing and re15 taining custody of and parental rights 

16 to such child (or acted to such effect), 

17 or 

18 ‘‘(ii) in the case of a joint return, is 

19 the husband of such mother, 

20 but only if such taxpayer includes on the return 

21 of tax for the taxable year the social security 

22 number of such taxpayer (of at least 1 of such 

23 mother or husband, in the case of a joint re24 turn). 


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1 ‘‘(C) SOCIAL SECURITY NUMBER.—The 

2 term ‘social security number’ has the meaning 

3 given such term by subsection (h)(7). 

4 ‘‘(D) UNBORN CHILD.—The term ‘unborn 

5 child’ means an individual of the species homo 

6 sapiens, from the beginning of the biological de7 velopment of that individual, including fertiliza8 tion, until the point of the earlier of being born 

9 alive or death.’’. 

10 (b) CONFORMING AMENDMENT.—Subsection (a) of 

11 section 24 of the Internal Revenue Code of 1986 is amend12 ed by striking ‘‘for which the taxpayer is allowed a deduc13 tion under section 151’’. 

14 (c) APPLICATION.—The amendments made by this 

15 section shall apply to children born alive, stillborn, or mis16 carried in taxable years beginning after the date of the 

17 enactment of this Act. 

18 SEC. 3. MISCARRIAGE OR STILLBIRTH CERTIFICATES. 

19 Part A of title II of the Public Health Service Act 

20 (42 U.S.C. 202 et seq.) is amended by adding at the end 

21 the following: 

22 ‘‘SEC. 229A. MISCARRIAGE OR STILLBIRTH CERTIFICATES. 

23 ‘‘(a) FORM CERTIFYING MISCARRIAGE OR STILL24 BIRTH.—Upon the request of a parent of an unborn child 

25 who dies pursuant to a miscarriage or stillbirth desiring 


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1 a certificate described in subsection (b), a qualifying 

2 health care practitioner who attends or diagnoses such 

3 miscarriage or stillbirth may submit to the Secretary, act4 ing through the Director for the National Center for 

5 Health Statistics (referred to in this section as the ‘Direc6 tor’), a form certifying the miscarriage or stillbirth that 

7 includes— 

8 ‘‘(1) the name of the unborn child (if provided 

9 by the requesting parent); 

10 ‘‘(2) the sex of the child (if known); 

11 ‘‘(3) the probable gestational age of the child; 

12 ‘‘(4) identifying information of the parents of 

13 the unborn child; 

14 ‘‘(5) a written certification from such practi15 tioner stating, under penalty of perjury pursuant to 

16 section 1746 of title 28, that— 

17 ‘‘(A) the mother was diagnosed as having 

18 been pregnant with the unborn child, according 

19 to standard medical practice, by such practi20 tioner or another licensed health care practi21 tioner; and 

22 ‘‘(B) the unborn child died— 

23 ‘‘(i) as a result of a miscarriage or 

24 stillbirth attended by or diagnosed by the 

25 certifying practitioner; and 


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1 ‘‘(ii) not as a result of an induced 

2 abortion or any other act that was in3 tended by the mother to cause the death of 

4 the unborn child, including through the use 

5 of any abortion-inducing drug, but not in6 cluding any treatment of an ectopic preg7 nancy; 

8 ‘‘(6) a written certification from the mother of 

9 the unborn child stating, under penalty of perjury 

10 pursuant to section 1746 of title 28, United States 

11 Code, that the unborn child died as described in 

12 paragraph (9)(B); and 

13 ‘‘(7) any other information as the Director may 

14 require. 

15 ‘‘(b) CERTIFICATE OF MISCARRIAGE OR STILL16 BIRTH.—Within 60 days of receipt of a form certifying 

17 a miscarriage or stillbirth submitted by a qualifying health 

18 care practitioner under subsection (a), the Secretary, act19 ing through the Director, shall issue to the requesting par20 ent a certificate of miscarriage or stillbirth that includes— 

21 ‘‘(1) a unique identification number for the un22 born child who was miscarried or stillborn; 

23 ‘‘(2)(A) the name of the unborn child, as pro24 vided on the form under subsection (a); or 


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1 ‘‘(B) if a name does not appear on such original 

2 or amended form and the requesting parent does not 

3 wish to provide a name for the unborn child, ‘baby 

4 boy’ or ‘baby girl’, as applicable (or ‘baby’ if the 

5 child’s sex is unknown), and the last name of the 

6 parent; 

7 ‘‘(3) the probable gestational age of the child; 

8 ‘‘(4) the following statement, which shall appear 

9 on the front of the certificate: ‘This certificate is not 

10 proof of a live birth’; 

11 ‘‘(5) the names of the parents; and 

12 ‘‘(6) any other information as the Director may 

13 require. 

14 ‘‘(c) FEES.—The Secretary, acting through the Di15 rector, may require payment of a fee from the requesting 

16 parent for obtaining a certificate of miscarriage or still17 birth under subsection (b), in an amount that is not great18 er than the actual cost of processing such certificate. 

19 ‘‘(d) DISCLOSURE.—Information submitted to the 

20 Secretary under subsection (a) and issued by the Sec21 retary under subsection (b) shall be confidential, and shall 

22 not be disclosed other than as provided in such subsections 

23 or as otherwise used in the administration of the child tax 

24 credit allowed under section 24 of the Internal Revenue 

25 Code of 1986. 


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1 ‘‘(e) DEFINITIONS.—For purposes of this section— 

2 ‘‘(1) MISCARRIAGE.—The term ‘miscarriage’ 

3 means the involuntary death of an unborn child who 

4 was carried in the womb for a period of less than 

5 20 weeks. 

6 ‘‘(2) QUALIFYING HEALTH CARE PRACTI7 TIONER.— 

8 ‘‘(A) IN GENERAL.—The term ‘qualifying 

9 health care practitioner’— 

10 ‘‘(i) means an individual who is li11 censed to practice medicine and surgery, 

12 osteopathic medicine and surgery, or mid13 wifery, or who is otherwise legally author14 ized to perform births and to diagnose and 

15 attend miscarriages or stillbirths; and 

16 ‘‘(ii) excludes any such individual who 

17 is acting within the scope of employment 

18 with, self-employment as or with, or volun19 teer service for, an abortion center. 

20 ‘‘(B) ABORTION CENTER.—For purposes 

21 of subparagraph (A)(ii), the term ‘abortion cen22 ter’— 

23 ‘‘(i) means any entity for which at 

24 least one percent of its gross receipts are 

25 from performing abortions (including the 


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1 use or prescription of any abortion-induc2 ing drug, but excluding any procedure that 

3 is necessary to prevent the death of a preg4 nant mother whose life is endangered by a 

5 physical disorder, physical illness, or phys6 ical injury, including a life-endangering 

7 physical condition caused by or arising 

8 from the pregnancy itself, so long as every 

9 reasonable effort is made to preserve the 

10 lives of both the pregnant mother and her 

11 unborn child); 

12 ‘‘(ii) includes the entire legal entity 

13 described in clause (i), including any entity 

14 that controls, is controlled by, or is under 

15 common control with, such legal entity; 

16 and 

17 ‘‘(iii) excludes any hospital (as defined 

18 in section 1861(e) of the Social Security 

19 Act). 

20 ‘‘(3) STILLBIRTH.—The term ‘stillbirth’ means 

21 the involuntary death of an unborn child who was 

22 carried in the womb for 20 weeks or more. 

23 ‘‘(4) UNBORN CHILD.—The term ‘unborn child’ 

24 means an individual of the species homo sapiens, 

25 from the beginning of the biological development of 


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1 that individual, including fertilization, until the point 

2 of the earlier of being born alive (as defined in sec3 tion 8(b) of title 1, United States Code) or death.’’. 

Æ 


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