I 
109TH CONGRESS 
2D SESSION 
H. R. 6268 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for expenses related to the collection and storage of umbilical cord blood. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2006 
Mr. FITZPATRICK of Pennsylvania (for himself and Mr. TAYLOR of Mis-
sissippi) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against tax for expenses related to the collection 
and storage of umbilical cord blood. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CREDIT FOR COLLECTION AND STORAGE OF 
UMBILICAL CORD BLOOD. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
credit: 
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‘‘SEC. 25E. CREDIT FOR COLLECTION AND STORAGE OF UM-
BILICAL CORD BLOOD. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this chapter an amount equal to 50 
percent of the qualified umbilical cord blood collection and 
storage expenses paid or incurred by the taxpayer during 
the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) for any taxable year shall not exceed $2,000. 
‘‘(c) QUALIFIED UMBILICAL CORD BLOOD COLLEC-
TION AND STORAGE EXPENSES.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘qualified umbil-
ical cord blood collection and storage expenses’ 
means expenses directly related to the collection, 
storage, and maintenance of umbilical cord blood 
that is collected on the occasion of the birth of a 
child of the taxpayer. 
‘‘(2) UMBILICAL CORD BLOOD.—The term ‘um-
bilical cord blood’ means— 
‘‘(A) the neonatal blood remaining in the 
placenta and umbilical cord after separation of 
the mother from the newborn baby, or 
‘‘(B) any other part of the umbilical cord. 
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‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means the mother of 
the child referred to in subsection (c)(1). In the case of 
a joint return, the taxpayer shall be treated as an eligible 
individual if either spouse is an eligible individual.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Credit for collection and storage of umbilical cord blood.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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