Child Tax Credit for Pregnant Moms Act of 2022
Bill: S.3537 | Sponsor: Sen. Daines, Steve (R-MT)
Policy area: Taxation

Summary:
Child Tax Credit for Pregnant Moms Act of 2022
This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).

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 Representatives 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 2022''.

SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.

    (a) In General.--Section 24 of the Internal Revenue 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 preceding 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 number 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 includes 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.
            ``(2) Retroactive or double credit allowed in certain cases 
        to ensure equal access to the credit for unborn children.--
                    ``(A) In general.--In the case of a qualifying 
                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 described in subparagraph (A) 
                who, but for this subparagraph, would not be treated as 
                a qualifying child of the eligible taxpayer for the 
                taxable 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 
                                respect to whom such child would, 
                                without regard to this subparagraph, be 
                                treated as a qualifying child, and
                            ``(iii) in the case of the eligible 
                        taxpayer, 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.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(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 `eligible 
                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 
                                retaining 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 return).
                    ``(C) Social security number.--The term `social 
                security number' has the meaning given such term by 
                subsection (h)(7).
                    ``(D) Unborn child.--The term `unborn child' means 
                an individual of the species homo sapiens, from the 
                beginning of the biological development of that 
                individual, including fertilization, until the point of 
                the earlier of being born alive or death.''.
    (b) Conforming Amendment.--Subsection (a) of section 24 of the 
Internal Revenue Code of 1986 is amended by striking ``for which the 
taxpayer is allowed a deduction under section 151''.
    (c) Application.--The amendments made by this section shall apply 
to children born alive, stillborn, or miscarried in taxable years 
beginning after the date of the enactment of this Act.

SEC. 3. MISCARRIAGE OR STILLBIRTH CERTIFICATES.

    Part A of title II of the Public Health Service Act (42 U.S.C. 202 
et seq.) is amended by adding at the end the following:

``SEC. 229A. MISCARRIAGE OR STILLBIRTH CERTIFICATES.

    ``(a) Form Certifying Miscarriage or Stillbirth.--Upon the request 
of a parent of an unborn child who dies pursuant to a miscarriage or 
stillbirth desiring a certificate described in subsection (b), a 
qualifying health care practitioner who attends or diagnoses such 
miscarriage or stillbirth may submit to the Secretary, acting through 
the Director for the National Center for Health Statistics (referred to 
in this section as the `Director'), a form certifying the miscarriage 
or stillbirth that includes--
            ``(1) the name of the unborn child (if provided by the 
        requesting parent);
            ``(2) the sex of the child (if known);
            ``(3) the probable gestational age of the child;
            ``(4) identifying information of the parents of the unborn 
        child;
            ``(5) a written certification from such practitioner 
        stating, under penalty of perjury pursuant to section 1746 of 
        title 28, that--
                    ``(A) the mother was diagnosed as having been 
                pregnant with the unborn child, according to standard 
                medical practice, by such practitioner or another 
                licensed health care practitioner; and
                    ``(B) the unborn child died--
                            ``(i) as a result of a miscarriage or 
                        stillbirth attended by or diagnosed by the 
                        certifying practitioner; and
                            ``(ii) not as a result of an induced 
                        abortion or any other act that was intended by 
                        the mother to cause the death of the unborn 
                        child, including through the use of any 
                        abortion-inducing drug, but not including any 
                        treatment of an ectopic pregnancy;
            ``(6) a written certification from the mother of the unborn 
        child stating, under penalty of perjury pursuant to section 
        1746 of title 28, United States Code, that the unborn child 
        died as described in paragraph (9)(B); and
            ``(7) any other information as the Director may require.
    ``(b) Certificate of Miscarriage or Stillbirth.--Within 60 days of 
receipt of a form certifying a miscarriage or stillbirth submitted by a 
qualifying health care practitioner under subsection (a), the 
Secretary, acting through the Director, shall issue to the requesting 
parent a certificate of miscarriage or stillbirth that includes--
            ``(1) a unique identification number for the unborn child 
        who was miscarried or stillborn;
            ``(2)(A) the name of the unborn child, as provided on the 
        form under subsection (a); or
            ``(B) if a name does not appear on such original or amended 
        form and the requesting parent does not wish to provide a name 
        for the unborn child, `baby boy' or `baby girl', as applicable 
        (or `baby' if the child's sex is unknown), and the last name of 
        the parent;
            ``(3) the probable gestational age of the child;
            ``(4) the following statement, which shall appear on the 
        front of the certificate: `This certificate is not proof of a 
        live birth';
            ``(5) the names of the parents; and
            ``(6) any other information as the Director may require.
    ``(c) Fees.--The Secretary, acting through the Director, may 
require payment of a fee from the requesting parent for obtaining a 
certificate of miscarriage or stillbirth under subsection (b), in an 
amount that is not greater than the actual cost of processing such 
certificate.
    ``(d) Disclosure.--Information submitted to the Secretary under 
subsection (a) and issued by the Secretary under subsection (b) shall 
be confidential, and shall not be disclosed other than as provided in 
such subsections or as otherwise used in the administration of the 
child tax credit allowed under section 24 of the Internal Revenue Code 
of 1986.
    ``(e) Definitions.--For purposes of this section--
            ``(1) Miscarriage.--The term `miscarriage' means the 
        involuntary death of an unborn child who was carried in the 
        womb for a period of less than 20 weeks.
            ``(2) Qualifying health care practitioner.--
                    ``(A) In general.--The term `qualifying health care 
                practitioner'--
                            ``(i) means an individual who is licensed 
                        to practice medicine and surgery, osteopathic 
                        medicine and surgery, or midwifery, or who is 
                        otherwise legally authorized to perform births 
                        and to diagnose and attend miscarriages or 
                        stillbirths; and
                            ``(ii) excludes any such individual who is 
                        acting within the scope of employment with, 
                        self-employment as or with, or volunteer 
                        service for, an abortion center.
                    ``(B) Abortion center.--For purposes of 
                subparagraph (A)(ii), the term `abortion center'--
                            ``(i) means any entity for which at least 
                        one percent of its gross receipts are from 
                        performing abortions (including the use or 
                        prescription of any abortion-inducing drug, but 
                        excluding any procedure that is necessary to 
                        prevent the death of a pregnant mother whose 
                        life is endangered by a physical disorder, 
                        physical illness, or physical injury, including 
                        a life-endangering physical condition caused by 
                        or arising from the pregnancy itself, so long 
                        as every reasonable effort is made to preserve 
                        the lives of both the pregnant mother and her 
                        unborn child);
                            ``(ii) includes the entire legal entity 
                        described in clause (i), including any entity 
                        that controls, is controlled by, or is under 
                        common control with, such legal entity; and
                            ``(iii) excludes any hospital (as defined 
                        in section 1861(e) of the Social Security Act).
            ``(3) Stillbirth.--The term `stillbirth' means the 
        involuntary death of an unborn child who was carried in the 
        womb for 20 weeks or more.
            ``(4) Unborn child.--The term `unborn child' means an 
        individual of the species homo sapiens, from the beginning of 
        the biological development of that individual, including 
        fertilization, until the point of the earlier of being born 
        alive (as defined in section 8(b) of title 1, United States 
        Code) or death.''.
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