Title: Child Tax Credit for Pregnant Moms Act of 2018
Policy area: Taxation

Summary:
Child Tax Credit for Pregnant Moms Act of 2018
This bill amends the Internal Revenue Code, with respect to the child tax credit, to allow the credit to be used for an unborn child if the child is born and issued a Social Security number before the due date for the tax return (without regard to extensions) for the taxable year.
The bill defines an "unborn child" as a member of the species homo sapiens, at any stage of development, who is carried in the womb.
If a child is not taken into account for the credit for the year immediately preceding the year of the child's birth, the bill doubles the amount of the credit allowed for the year of the birth.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2420 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2420

   To amend the Internal Revenue Code of 1986 to provide a child tax 
                       credit for pregnant moms.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 13, 2018

 Mr. Daines (for himself, Mrs. Ernst, Mrs. Fischer, Mr. Lankford, Mr. 
 Inhofe, and Mr. Blunt) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide a child tax 
                       credit for pregnant moms.

    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 2018''.

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 unborn children.--
                    ``(A) In general.--The term `qualifying child' 
                includes an unborn child for any taxable year if such 
                child is born and issued a social security number 
                before the due date for the return of tax (without 
                regard to extensions) for the taxable year. For 
                purposes of the preceding sentence, the term `social 
                security number' means a social security number issued 
                to an individual by the Social Security Administration, 
                but only if the social security number is issued to a 
                citizen of the United States or is issued pursuant to 
                subclause (I) (or that portion of subclause (III) that 
                relates to subclause (I)) of section 205(c)(2)(B)(i) of 
                the Social Security Act.
                    ``(B) Double credit in case of children unable to 
                claim credit.--In the case of any child who is not 
                taken into account under subparagraph (A) for the 
                taxable year immediately preceding the taxable year in 
                which the child is born, the amount of the credit 
                determined under this section with respect to such 
                child for the taxable year of the child's birth shall 
                be increased by 100 percent.
                    ``(C) Unborn child.--For purposes of this 
                paragraph--
                            ``(i) Unborn child.--The term `unborn 
                        child' means a child in utero.
                            ``(ii) Child in utero.--The term `child in 
                        utero' means a member of the species homo 
                        sapiens, at any stage of development, who is 
                        carried in the womb.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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