Title: To amend the Internal Revenue Code of 1986 to allow a refundable credit with respect to any stillborn child of a taxpayer.
Policy area: Taxation

Summary:
This bill modifies the child tax credit to allow an additional $2,000 refundable tax credit for each stillborn child that the taxpayer gives birth to during the taxable year.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3367 Introduced in House (IH)]

<DOC>






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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. STILLBORN CHILD CREDIT.

    (a) In General.--Section 24(c) of the Internal Revenue 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 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 otherwise provided 
                by the Secretary, no credit shall be allowed under this 
                section with respect to a qualifying stillborn child 
                unless the taxpayer receives a statement furnished 
                under section 6039K and has any other additional 
                information as the Secretary may prescribe.
                    ``(D) Identification requirements exception.--
                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 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 report 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 defined).
    ``(b) Statements To Be Furnished to Persons Making Election.--The 
person required to submit a return to the Secretary under subsection 
(a) shall furnish to each individual making the election under such 
subsection a written statement setting forth the information required 
to be shown on such return.''.
            (2) Clerical amendment.--The table of sections 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 following new item:

``Sec. 6039K. Information reporting with respect to fetal death 
                            reports.''.
    (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 Internal Revenue Code of 1986.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.
                                 <all>