II 

116TH CONGRESS 

1ST SESSION S. 1150 

To amend the Internal Revenue Code of 1986 to provide a child tax credit 

for pregnant moms with respect to their unborn children. 

IN THE SENATE OF THE UNITED STATES 

APRIL 11, 2019 

Mr. DAINES (for himself, Mr. SASSE, Mrs. FISCHER, Mr. CRAMER, Ms. 

ERNST, and Mr. LANKFORD) 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. 

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 2019’’. 


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•S 1150 IS

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

2 UNBORN CHILDREN. 

3 (a) IN GENERAL.—Subsection (c) of section 24 of the 

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new paragraph: 

6 ‘‘(3) CREDIT ALLOWED WITH RESPECT TO UN7 BORN CHILDREN.— 

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

9 child’ includes an unborn child of an eligible 

10 taxpayer for the taxable year immediately pre11 ceding the year in which such child is born, if 

12 such child is born alive on or before the due 

13 date for the return of tax for such taxable year. 

14 ‘‘(B) DOUBLE CREDIT ALLOWED IN CER15 TAIN CASES.— 

16 ‘‘(i) IN GENERAL.—In the case of a 

17 qualifying child of an eligible taxpayer who 

18 is not taken into account under subpara19 graph (A) (including by reason of sub20 section (h)(7) or any other provision of 

21 this section) for the taxable year imme22 diately preceding the year in which such 

23 child is born alive— 

24 ‘‘(I) the amount of the credit de25 termined under subsection (a), and 


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•S 1150 IS

1 ‘‘(II) the amount determined 

2 under subsection (d)(1), 

3 shall each be increased by 100 percent 

4 with respect to such child for the taxable 

5 year in which the child is born. 

6 ‘‘(ii) SPECIAL RULE FOR SPLITTING

7 OF DOUBLE CREDIT.—In the case of a 

8 child otherwise described in clause (i) who 

9 (but for this clause) would not be treated 

10 as a qualifying child of the eligible tax11 payer for the taxable year in which such 

12 child is born by reason of paragraph 

13 (1)(B) or (4) of section 152(c)— 

14 ‘‘(I) such child shall be treated as 

15 a qualifying child for purposes of this 

16 section for such taxable year of— 

17 ‘‘(aa) the eligible taxpayer, 

18 and 

19 ‘‘(bb) any other taxpayer 

20 with respect to whom such child 

21 would, without regard to this 

22 clause, be treated as a qualifying 

23 child, and 

24 ‘‘(II) clause (i) shall not apply 

25 with respect to such child. 


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•S 1150 IS

1 ‘‘(C) DEFINITIONS.—For purposes of this 

2 paragraph— 

3 ‘‘(i) UNBORN CHILD.—The term ‘un4 born child’ means a member of the species 

5 homo sapiens, at any stage of development, 

6 who is carried in the womb. 

7 ‘‘(ii) ELIGIBLE TAXPAYER.— 

8 ‘‘(I) IN GENERAL.—The term ‘el9 igible taxpayer’ means, with respect to 

10 an unborn child taken into account 

11 under subparagraph (A) or a quali12 fying child taken into account under 

13 subparagraph (B)— 

14 ‘‘(aa) the woman who car15 ries or carried such child in the 

16 womb and, except in the case of 

17 embryo adoption, is the biological 

18 mother of such child, and 

19 ‘‘(bb) if filing a joint return, 

20 the husband of such woman. 

21 ‘‘(II) EMBRYO ADOPTION.—For 

22 purposes of subclause (I), the term 

23 ‘embryo adoption’ means the lawful 

24 transfer of an unborn child at the emVerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S1150.IS S1150

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•S 1150 IS

1 bryonic stage of development into the 

2 womb of a woman who— 

3 ‘‘(aa) is not the biological 

4 mother of such child, and 

5 ‘‘(bb) intends to bear and to 

6 be the permanent mother of such 

7 child. 

8 ‘‘(iii) BORN ALIVE.—The term ‘born 

9 alive’ has the meaning given such term by 

10 section 8(b) of title 1, United States 

11 Code.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to taxable years beginning after 

14 the date of the enactment of this Act. 

Æ 


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