I 
118TH CONGRESS 
1ST SESSION H. R. 4258 
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 
JUNE 21, 2023 
Mrs. MILLER-MEEKS (for herself, Mr. MOOLENAAR, and Mr. DAVIDSON) in-
troduced 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Child Tax Credit for 
Pregnant Moms Act of 2023’’. 
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SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO 
UNBORN CHILDREN. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(l) CREDIT ALLOWED WITH RESPECT TO UNBORN 
CHILDREN.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualifying child’ 
includes an unborn child of an eligible taxpayer, and 
the requirements of subsections (e)(1) and (h)(7) 
shall be treated as met with respect to such child, 
for— 
‘‘(A) the taxable year immediately pre-
ceding the year in which such child is born 
alive, if the taxpayer includes on the return of 
tax for such taxable year a social security num-
ber for such child which is issued before the due 
date for such return of tax (without regard to 
extensions), or 
‘‘(B) the taxable year in which such child 
is miscarried or stillborn, if the taxpayer in-
cludes on the return of tax for the taxable year 
the identification number from a certificate of 
miscarriage or stillbirth issued for such child 
under section 229A(b) of the Public Health 
Service Act. 
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‘‘(2) RETROACTIVE
OR
DOUBLE
CREDIT
AL-
LOWED IN CERTAIN CASES TO ENSURE EQUAL AC-
CESS TO THE CREDIT FOR UNBORN CHILDREN.— 
‘‘(A) IN GENERAL.—In the case of a quali-
fying child of an eligible taxpayer who is born 
alive and with respect to whom the credit under 
this section is not claimed under paragraph 
(1)(A) for the taxable year described in such 
paragraph, for the taxable year in which the 
child is born alive, with respect to such child— 
‘‘(i) the amount of the credit allowed 
(before the application of this subsection) 
under subsection (a), and 
‘‘(ii) the amount of the credit allowed 
(before the application of this subsection) 
under subsection (d)(1), 
shall each be increased by the amount of the 
credit which would have been allowed under 
each such subsection respectively with respect 
to such child for the preceding taxable year if 
such child had been treated as a qualifying 
child of the taxpayer for such preceding year. 
‘‘(B) SPECIAL
RULE
FOR
SPLITTING
OF 
CREDIT.—In the case of a child otherwise de-
scribed in subparagraph (A) who, but for this 
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subparagraph, would not be treated as a quali-
fying child of the eligible taxpayer for the tax-
able year in which such child is born alive— 
‘‘(i) subparagraph (A) shall not apply 
with respect to such child, 
‘‘(ii) such child shall be treated as a 
qualifying child for purposes of this section 
for such taxable year of— 
‘‘(I) the eligible taxpayer, and 
‘‘(II) any other taxpayer with re-
spect to whom such child would, with-
out regard to this subparagraph, be 
treated as a qualifying child, and 
‘‘(iii) in the case of the eligible tax-
payer, the amount of the credit allowed 
under subsection (a) and the amount of 
the credit allowed under subsection (d)(1) 
for such taxable year shall each be equal to 
the amount of the credit which would have 
been allowed under each such subsection 
respectively with respect to such child for 
the preceding taxable year if such child 
had been treated as a qualifying child of 
the eligible taxpayer for such preceding 
year. 
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‘‘(3) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) BORN ALIVE.—The term ‘born alive’ 
has the meaning given such term by section 
8(b) of title 1, United States Code. 
‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli-
gible taxpayer’ means a taxpayer who— 
‘‘(i) with respect to a child, is the 
mother who— 
‘‘(I) carries or carried such child 
in the womb, and 
‘‘(II) is the biological mother of 
such child or initiated the pregnancy 
with the intention of bearing and re-
taining custody of and parental rights 
to such child (or acted to such effect), 
or 
‘‘(ii) in the case of a joint return, is 
the husband of such mother, 
but only if such taxpayer includes on the return 
of tax for the taxable year the social security 
number of such taxpayer (of at least 1 of such 
mother or husband, in the case of a joint re-
turn). 
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