Savannah Hope Stillbirth Child Tax Credit Act

Bill: 116-hr-2461
Sponsor: full_name: Rep. Phillips, Dean [D-MN-3]
Introduced: 2019-05-01
Policy area: Taxation
Subjects: Child health

Income tax credits

Tax treatment of families
Latest action: action_date: 2019-05-01
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-05-01
action_desc: Introduced in House
text: <p><b>Savannah Hope Stillbirth Child Tax Credit Act </b></p> <p>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. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 2461 IN THE HOUSE OF REPRESENTATIVES May 1, 2019 Mr. Phillips (for himself and Mr. Wittman ) 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.

1. Short title This Act may be cited as the Savannah Hope Stillbirth Child Tax Credit Act . 2. Stillborn child credit (a) In general Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Refundable stillborn child credit (1) In general The aggregate credits allowed to a taxpayer under subpart C (determined after the application of subsection (d)) shall be increased by $2,000 for each birth by the taxpayer of a stillborn child during the taxable year. (2) Other requirements No increase shall be allowed under paragraph (1), unless— (A) the stillborn child would have been a qualifying child (as defined in section 152(c)) of the taxpayer for the taxable year but for such stillbirth, and (B) the taxpayer includes with the return of tax for the taxable year with respect to the birth a death certificate, a certificate of birth resulting in stillbirth, or such other documentation as the Secretary may prescribe. (3) Increase not treated as credit allowed under this subpart The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart. . (b) Conforming amendment Section 6211(b)(4)(A) of such Code is amended by inserting 24(i), after 24(d), . (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018.