I 
116TH CONGRESS 
1ST SESSION H. R. 2266 
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 HOUSE OF REPRESENTATIVES 
APRIL 10, 2019 
Mr. MEADOWS (for himself, Mr. WEBER of Texas, Mr. GOSAR, Mr. GAETZ, 
Mr. DAVID P. ROE of Tennessee, Mr. BANKS, Mr. BUDD, and Mr. MAR-
SHALL) 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 provide 
a child tax credit for pregnant moms with respect to 
their unborn children. 
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 2019’’. 
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SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO 
UNBORN CHILDREN. 
(a) IN GENERAL.—Subsection (c) of section 24 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(3) CREDIT ALLOWED WITH RESPECT TO UN-
BORN CHILDREN.— 
‘‘(A) IN GENERAL.—The term ‘qualifying 
child’ includes an unborn child of an eligible 
taxpayer for the taxable year immediately pre-
ceding the year in which such child is born, if 
such child is born alive on or before the due 
date for the return of tax for such taxable year. 
‘‘(B) DOUBLE CREDIT ALLOWED IN CER-
TAIN CASES.— 
‘‘(i) IN GENERAL.—In the case of a 
qualifying child of an eligible taxpayer who 
is not taken into account under subpara-
graph (A) (including by reason of sub-
section (h)(7) or any other provision of 
this section) for the taxable year imme-
diately preceding the year in which such 
child is born alive— 
‘‘(I) the amount of the credit de-
termined under subsection (a), and 
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‘‘(C) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) UNBORN CHILD.—The term ‘un-
born child’ means a member of the species 
homo sapiens, at any stage of development, 
who is carried in the womb. 
‘‘(ii) ELIGIBLE TAXPAYER.— 
‘‘(I) IN GENERAL.—The term ‘el-
igible taxpayer’ means, with respect to 
an unborn child taken into account 
under subparagraph (A) or a quali-
fying child taken into account under 
subparagraph (B)— 
‘‘(aa) the woman who car-
ries or carried such child in the 
womb and, except in the case of 
embryo adoption, is the biological 
mother of such child, and 
‘‘(bb) if filing a joint return, 
the husband of such woman. 
‘‘(II) EMBRYO
ADOPTION.—For 
purposes of subclause (I), the term 
‘embryo adoption’ means the lawful 
transfer of an unborn child at the em-
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bryonic stage of development into the 
womb of a woman who— 
‘‘(aa) is not the biological 
mother of such child, and 
‘‘(bb) intends to bear and to 
be the permanent mother of such 
child. 
‘‘(iii) BORN ALIVE.—The term ‘born 
alive’ has the meaning given such term by 
section 8(b) of title 1, United States 
Code.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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