I 
116TH CONGRESS 
1ST SESSION H. R. 3367 
To amend the Internal Revenue Code of 1986 to allow a refundable credit 
with respect to any stillborn child of a taxpayer. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 19, 2019 
Mr. PHILLIPS introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
refundable credit with respect to any stillborn child of 
a taxpayer. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. STILLBORN CHILD CREDIT. 
(a) IN GENERAL.—Section 24(c) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(3) SPECIAL RULE FOR STILLBORN CHILD.— 
‘‘(A) IN GENERAL.—The term ‘qualifying 
child’ shall include a qualifying stillborn child 
who, if born alive during the taxable year of the 
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stillbirth, would have been a qualifying child of 
the taxpayer for the taxable year. 
‘‘(B) QUALIFYING
STILLBORN
CHILD.— 
The term ‘qualifying stillborn child’ means a 
child who dies at 20 or more weeks of gestation 
before or during delivery, and for whom a fetal 
death report is required to be filed under the 
vital statistics laws of the State in which such 
death occurs. 
‘‘(C) SUBSTANTIATION.—Except as other-
wise provided by the Secretary, no credit shall 
be allowed under this section with respect to a 
qualifying stillborn child unless the taxpayer re-
ceives a statement furnished under section 
6039K and has any other additional informa-
tion as the Secretary may prescribe. 
‘‘(D) IDENTIFICATION REQUIREMENTS EX-
CEPTION.—Subsection (e)(1) and (h)(7) shall 
not apply for purposes of determining a credit 
under this section with respect to a qualifying 
stillborn child.’’. 
(b) INFORMATION REPORTING.— 
(1) IN GENERAL.—Subpart A of part III of 
subchapter A of chapter 61 of such Code is amended 
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by inserting after section 6039J the following new 
section: 
‘‘SEC. 6039K. INFORMATION REPORTING WITH RESPECT TO 
FETAL DEATH REPORTS. 
‘‘(a) REPORTING REQUIREMENT.—In the case of the 
death of a qualifying stillborn child (as defined in section 
24((c)(3)(B)), any person required to file a fetal death re-
port with respect to such child under applicable State law 
shall, at the election of a parent of such child, make a 
return to the Secretary at such time, in such form and 
manner, and including such information as the Secretary 
shall prescribe to verify any taxpayer information and that 
the report was for a qualifying stillborn child (as so de-
fined). 
‘‘(b) STATEMENTS TO BE FURNISHED TO PERSONS 
MAKING ELECTION.—The person required to submit a re-
turn to the Secretary under subsection (a) shall furnish 
to each individual making the election under such sub-
section a written statement setting forth the information 
required to be shown on such return.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for subpart A of part III of subchapter A of 
chapter 61 of such Code is amended by inserting 
after the item relating to section 6039J the fol-
lowing new item: 
‘‘Sec. 6039K. Information reporting with respect to fetal death reports.’’. 
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(c) DEADLINE.—Not later than 90 days of the date 
of the enactment of this Act, the Secretary shall provide 
such forms and guidance as are necessary to carry out 
the purposes of sections 24(c)(3)(C) and 6039K of the In-
ternal Revenue Code of 1986. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
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