Title: Child Tax Credit for Pregnant Moms Act of 2019
Policy area: Taxation

Summary:
Child Tax Credit for Pregnant Moms Act of 2019
This bill expands the child tax credit to allow a credit for an unborn child. 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.
The credit may be claimed for the year immediately preceding the year of the child's birth, if the child is born alive on or before the due date for tax returns for the year.
In certain cases in which 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 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1150 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1150

   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 SENATE OF THE UNITED STATES

                             April 11, 2019

   Mr. Daines (for himself, Mr. Sasse, Mrs. Fischer, Mr. Cramer, Ms. 
Ernst, and Mr. Lankford) 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 with respect to their unborn children.

    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 2019''.

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 of an eligible taxpayer for 
                the taxable year immediately preceding 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 certain cases.--
                            ``(i) In general.--In the case of a 
                        qualifying child of an eligible taxpayer who is 
                        not taken into account under subparagraph (A) 
                        (including by reason of subsection (h)(7) or 
                        any other provision of this section) for the 
                        taxable year immediately preceding the year in 
                        which such child is born alive--
                                    ``(I) the amount of the credit 
                                determined under subsection (a), and
                                    ``(II) the amount determined under 
                                subsection (d)(1),
                        shall each be increased by 100 percent with 
                        respect to such child for the taxable year in 
                        which the child is born.
                            ``(ii) Special rule for splitting of double 
                        credit.--In the case of a child otherwise 
                        described in clause (i) who (but for this 
                        clause) would not be treated as a qualifying 
                        child of the eligible taxpayer for the taxable 
                        year in which such child is born by reason of 
                        paragraph (1)(B) or (4) of section 152(c)--
                                    ``(I) such child shall be treated 
                                as a qualifying child for purposes of 
                                this section for such taxable year of--
                                            ``(aa) the eligible 
                                        taxpayer, and
                                            ``(bb) any other taxpayer 
                                        with respect to whom such child 
                                        would, without regard to this 
                                        clause, be treated as a 
                                        qualifying child, and
                                    ``(II) clause (i) shall not apply 
                                with respect to such child.
                    ``(C) Definitions.--For purposes of this 
                paragraph--
                            ``(i) Unborn child.--The term `unborn 
                        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 
                                `eligible taxpayer' means, with respect 
                                to an unborn child taken into account 
                                under subparagraph (A) or a qualifying 
                                child taken into account under 
                                subparagraph (B)--
                                            ``(aa) the woman who 
                                        carries 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 
                                embryonic 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.
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