1986 is amended by inserting after section 36C (as redes-
ignated by section 101) the following new section: 
‘‘SEC. 36D. CREDIT FOR PREGNANT MOTHERS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible taxpayer with a qualifying unborn child, there shall 
be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to the appli-
cable percentage of $2,800. 
‘‘(b) APPLICABLE PERCENTAGE.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the applicable percentage shall be— 
‘‘(A) in the case of a taxpayer whose modi-
fied adjusted gross income is equal to or great-
er than $10,000, 100 percent, or 
‘‘(B) in the case of a taxpayer whose modi-
fied adjusted gross income is less than $10,000, 
the amount (expressed as a percentage) equal 
to the quotient of— 
‘‘(i) the modified adjusted gross in-
come of the taxpayer, divided by 
‘‘(ii) $10,000. 
‘‘(2) LIMITATION.—The amount of the credit 
allowable under subsection (a) shall be reduced (but 
not below zero) by $50 for each $1,000 (or fraction 
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thereof) by which the taxpayer’s modified adjusted 
gross income exceeds— 
‘‘(A) in the case of a joint return, 
$400,000, or 
‘‘(B) in any other case, $200,000. 
‘‘(3) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection, the term ‘modified 
adjusted gross income’ has the same meaning given 
such term in section 36C(b)(3). 
‘‘(4) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a tax-
able year beginning after 2026, each of the 
$10,000 amounts in paragraph (1) shall be in-
creased by an amount equal to— 
‘‘(i) $10,000, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘2025’ for 
‘2016’ in subparagraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any increase under 
this paragraph is not a multiple of $100, such 
increase shall be rounded to the next lowest 
multiple of $100. 
‘‘(c) QUALIFYING UNBORN CHILD.— 
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‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualifying unborn child’ means an 
unborn child whose gestational age is 20 weeks or 
greater, as certified by a physician in accordance 
with paragraph (2). 
‘‘(2) CERTIFICATION.— 
‘‘(A) IN GENERAL.—Upon the request of 
the mother, a physician may make a determina-
tion with respect to the gestational age of the 
unborn child. Any determination made under 
this paragraph shall be based on the reasonable 
medical judgment of the physician following 
such inquiries, examinations, and tests as a rea-
sonably prudent physician would deem nec-
essary for purposes of making such determina-
tion. 
‘‘(B) FORM.—If the physician has made a 
determination pursuant to subparagraph (A) 
that the gestational age of the unborn child is 
20 weeks or greater, such physician may, upon 
the request of the mother, provide the mother 
with a form which includes the following: 
‘‘(i) The gestational age and the ex-
pected due date of the unborn child. 
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‘‘(ii) The name and social security 
number of the mother. 
‘‘(iii) If applicable, the name and so-
cial security number of the spouse of such 
mother. 
‘‘(iv) The name and contact informa-
tion of the physician. 
‘‘(v) A written certification from such 
physician stating, under penalty of perjury 
pursuant to section 1746 of title 28, 
that— 
‘‘(I) the mother was determined 
to have been pregnant with the un-
born child, according to standard 
medical practice, by such physician, 
and 
‘‘(II) such physician has deter-
mined that, in their reasonable med-
ical judgment, the gestational age of 
the unborn child is 20 weeks or great-
er. 
‘‘(vi) A written certification from the 
mother of the unborn child stating, under 
penalty of perjury pursuant to section 
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1746 of title 28, United States Code, that 
she— 
‘‘(I) is the biological mother of 
such unborn child, or 
‘‘(II) initiated the pregnancy with 
the intention of bearing and retaining 
custody of and parental rights to such 
child (or acted to such effect). 
‘‘(C) PROHIBITION.—Notwithstanding any 
other provision of law, the certification de-
scribed in this paragraph shall not be used for 
any purpose other than to determine the eligi-
bility of the taxpayer for the credit allowed 
under this section. 
‘‘(d) APPLICATION.— 
‘‘(1) IN GENERAL.—In the case of the involun-
tary death of an unborn child, or the death of an 
unborn child as a result of any treatment intended 
to save the life of the mother or any treatment of 
an ectopic pregnancy, occurring after 20 weeks ges-
tation, the death of such child shall have no effect 
with respect to whether the credit is allowed under 
this section to an eligible taxpayer, provided that 
such taxpayer otherwise satisfies the applicable re-
quirements under this section. 
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‘‘(2) MORE
THAN
UNBORN
CHILD
DURING 
THE SAME TAXABLE YEAR.—In the case of an eligi-
ble taxpayer who— 
‘‘(A) has more than 1 pregnancy during a 
taxable year, or 
‘‘(B) is determined to be pregnant with 
more than 1 qualifying unborn child, 
the credit under this section shall be allowed with re-
spect to each qualifying unborn child. 
‘‘(3) INTERACTION WITH CHILD TAX CREDIT.— 
The allowance of a credit under this section with re-
spect to a qualifying unborn child shall have no ef-
fect in regards to the application of section 36C with 
respect to such child after the date of their birth. 
‘‘(e) PROHIBITION.—No credit shall be allowed under 
this section if an unborn child died as a result of an in-
duced abortion, but not including any treatment intended 
to save the life of the mother or any treatment of an ec-
topic pregnancy. 
‘‘(f) DEFINITIONS.—In this section— 
‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 
taxpayer’ means a taxpayer who— 
‘‘(A) with respect to an unborn child, is 
the mother who— 
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