I 

117TH CONGRESS 

2D SESSION H. R. 6505 

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 

JANUARY 25, 2022 

Mr. SMITH of Missouri (for himself, Mr. LAMBORN, Mr. BACON, Mr. KELLY

of Mississippi, Mr. SCHWEIKERT, Mr. MULLIN, Mr. WEBER of Texas, 

Mr. MCKINLEY, Mr. GOSAR, Mr. BURGESS, Mrs. WAGNER, Ms. SALAZAR, 

Ms. HERRELL, Mr. RODNEY DAVIS of Illinois, Mr. CAREY, Mr. MAST, 

Mr. LUETKEMEYER, Mrs. MILLER-MEEKS, Mr. CAWTHORN, Mr. 

PALAZZO, Mr. LATURNER, Mr. FEENSTRA, Mr. ELLZEY, Mrs. RODGERS

of Washington, Ms. GRANGER, Mrs. MILLER of Illinois, Mr. LONG, Mr. 

BUDD, and Mr. GRAVES of Louisiana) introduced 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. 

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


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1 SECTION 1. SHORT TITLE. 

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

3 Pregnant Moms Act of 2022’’. 

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

5 UNBORN CHILDREN. 

6 (a) IN GENERAL.—Section 24 of the Internal Rev7 enue Code of 1986 is amended by adding at the end the 

8 following new subsection: 

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

10 CHILDREN.—For purposes of this section— 

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

12 includes an unborn child of an eligible taxpayer, and 

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

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

15 for— 

16 ‘‘(A) the taxable year immediately pre17 ceding the year in which such child is born 

18 alive, if the taxpayer includes on the return of 

19 tax for such taxable year a social security num20 ber for such child which is issued before the due 

21 date for such return of tax (without regard to 

22 extensions), or 

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

24 is miscarried or stillborn, if the taxpayer in25 cludes on the return of tax for the taxable year 

26 the identification number from a certificate of 


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1 miscarriage or stillbirth issued for such child 

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

3 Service Act. 

4 ‘‘(2) RETROACTIVE OR DOUBLE CREDIT AL5 LOWED IN CERTAIN CASES TO ENSURE EQUAL AC6 CESS TO THE CREDIT FOR UNBORN CHILDREN.— 

7 ‘‘(A) IN GENERAL.—In the case of a quali8 fying child of an eligible taxpayer who is born 

9 alive and with respect to whom the credit under 

10 this section is not claimed under paragraph 

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

12 paragraph, for the taxable year in which the 

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

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

15 (before the application of this subsection) 

16 under subsection (a), and 

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

18 (before the application of this subsection) 

19 under subsection (d)(1), 

20 shall each be increased by the amount of the 

21 credit which would have been allowed under 

22 each such subsection respectively with respect 

23 to such child for the preceding taxable year if 

24 such child had been treated as a qualifying 

25 child of the taxpayer for such preceding year. 


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1 ‘‘(B) SPECIAL RULE FOR SPLITTING OF

2 CREDIT.—In the case of a child otherwise de3 scribed in subparagraph (A) who, but for this 

4 subparagraph, would not be treated as a quali5 fying child of the eligible taxpayer for the tax6 able year in which such child is born alive— 

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

8 with respect to such child, 

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

10 qualifying child for purposes of this section 

11 for such taxable year of— 

12 ‘‘(I) the eligible taxpayer, and 

13 ‘‘(II) any other taxpayer with re14 spect to whom such child would, with15 out regard to this subparagraph, be 

16 treated as a qualifying child, and 

17 ‘‘(iii) in the case of the eligible tax18 payer, the amount of the credit allowed 

19 under subsection (a) and the amount of 

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

21 for such taxable year shall each be equal to 

22 the amount of the credit which would have 

23 been allowed under each such subsection 

24 respectively with respect to such child for 

25 the preceding taxable year if such child 


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1 had been treated as a qualifying child of 

2 the eligible taxpayer for such preceding 

3 year. 

4 ‘‘(3) DEFINITIONS.—For purposes of this sub5 section— 

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

7 has the meaning given such term by section 

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

9 ‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli10 gible taxpayer’ means a taxpayer who— 

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

12 mother who— 

13 ‘‘(I) carries or carried such child 

14 in the womb, and 

15 ‘‘(II) is the biological mother of 

16 such child or initiated the pregnancy 

17 with the intention of bearing and re18 taining custody of and parental rights 

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

20 or 

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

22 the husband of such mother, 

23 but only if such taxpayer includes on the return 

24 of tax for the taxable year the social security 

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


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1 mother or husband, in the case of a joint re2 turn). 

3 ‘‘(C) SOCIAL SECURITY NUMBER.—The 

4 term ‘social security number’ has the meaning 

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

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

7 child’ means an individual of the species homo 

8 sapiens, from the beginning of the biological de9 velopment of that individual, including fertiliza10 tion, until the point of the earlier of being born 

11 alive or death.’’. 

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

13 section 24 of the Internal Revenue Code of 1986 is amend14 ed by striking ‘‘for which the taxpayer is allowed a deduc15 tion under section 151’’. 

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

17 section shall apply to children born alive, stillborn, or mis18 carried in taxable years beginning after the date of the 

19 enactment of this Act. 

20 SEC. 3. MISCARRIAGE OR STILLBIRTH CERTIFICATES. 

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

22 (42 U.S.C. 202 et seq.) is amended by adding at the end 

23 the following: 


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

2 ‘‘(a) FORM CERTIFYING MISCARRIAGE OR STILL3 BIRTH.—Upon the request of a parent of an unborn child 

4 who dies pursuant to a miscarriage or stillbirth desiring 

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

6 health care practitioner who attends or diagnoses such 

7 miscarriage or stillbirth may submit to the Secretary, act8 ing through the Director for the National Center for 

9 Health Statistics (referred to in this section as the ‘Direc10 tor’), a form certifying the miscarriage or stillbirth that 

11 includes— 

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

13 by the requesting parent); 

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

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

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

17 the unborn child; 

18 ‘‘(5) a written certification from such practi19 tioner stating, under penalty of perjury pursuant to 

20 section 1746 of title 28, that— 

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

22 been pregnant with the unborn child, according 

23 to standard medical practice, by such practi24 tioner or another licensed health care practi25 tioner; and 

26 ‘‘(B) the unborn child died— 


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

2 stillbirth attended by or diagnosed by the 

3 certifying practitioner; and 

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

5 abortion or any other act that was in6 tended by the mother to cause the death of 

7 the unborn child, including through the use 

8 of any abortion-inducing drug, but not in9 cluding any treatment of an ectopic preg10 nancy; 

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

12 the unborn child stating, under penalty of perjury 

13 pursuant to section 1746 of title 28, United States 

14 Code, that the unborn child died as described in 

15 paragraph (9)(B); and 

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

17 require. 

18 ‘‘(b) CERTIFICATE OF MISCARRIAGE OR STILL19 BIRTH.—Within 60 days of receipt of a form certifying 

20 a miscarriage or stillbirth submitted by a qualifying health 

21 care practitioner under subsection (a), the Secretary, act22 ing through the Director, shall issue to the requesting par23 ent a certificate of miscarriage or stillbirth that includes— 

24 ‘‘(1) a unique identification number for the un25 born child who was miscarried or stillborn; 


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1 ‘‘(2)(A) the name of the unborn child, as pro2 vided on the form under subsection (a); or 

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

4 or amended form and the requesting parent does not 

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

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

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

8 parent; 

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

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

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

12 proof of a live birth’; 

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

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

15 require. 

16 ‘‘(c) FEES.—The Secretary, acting through the Di17 rector, may require payment of a fee from the requesting 

18 parent for obtaining a certificate of miscarriage or still19 birth under subsection (b), in an amount that is not great20 er than the actual cost of processing such certificate. 

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

22 Secretary under subsection (a) and issued by the Sec23 retary under subsection (b) shall be confidential, and shall 

24 not be disclosed other than as provided in such subsections 

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


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1 credit allowed under section 24 of the Internal Revenue 

2 Code of 1986. 

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

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

5 means the involuntary death of an unborn child who 

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

7 20 weeks. 

8 ‘‘(2) QUALIFYING HEALTH CARE PRACTI9 TIONER.— 

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

11 health care practitioner’— 

12 ‘‘(i) means an individual who is li13 censed to practice medicine and surgery, 

14 osteopathic medicine and surgery, or mid15 wifery, or who is otherwise legally author16 ized to perform births and to diagnose and 

17 attend miscarriages or stillbirths; and 

18 ‘‘(ii) excludes any such individual who 

19 is acting within the scope of employment 

20 with, self-employment as or with, or volun21 teer service for, an abortion center. 

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

23 of subparagraph (A)(ii), the term ‘abortion cen24 ter’— 


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

2 least one percent of its gross receipts are 

3 from performing abortions (including the 

4 use or prescription of any abortion-induc5 ing drug, but excluding any procedure that 

6 is necessary to prevent the death of a preg7 nant mother whose life is endangered by a 

8 physical disorder, physical illness, or phys9 ical injury, including a life-endangering 

10 physical condition caused by or arising 

11 from the pregnancy itself, so long as every 

12 reasonable effort is made to preserve the 

13 lives of both the pregnant mother and her 

14 unborn child); 

15 ‘‘(ii) includes the entire legal entity 

16 described in clause (i), including any entity 

17 that controls, is controlled by, or is under 

18 common control with, such legal entity; 

19 and 

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

21 in section 1861(e) of the Social Security 

22 Act). 

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

24 the involuntary death of an unborn child who was 

25 carried in the womb for 20 weeks or more. 


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

2 means an individual of the species homo sapiens, 

3 from the beginning of the biological development of 

4 that individual, including fertilization, until the point 

5 of the earlier of being born alive (as defined in sec6 tion 8(b) of title 1, United States Code) or death.’’. 

Æ 


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