To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

Bill: 118-hr-3054
Sponsor: full_name: Rep. Griffith, H. Morgan [R-VA-9]
Introduced: 2023-05-02
Policy area: Taxation
Latest action: action_date: 2023-05-02
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-05-02
action_desc: Introduced in House
text: <p>This bill allows the child tax credit to be used for stillbirths. A <em>stillbirth</em> is delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 3054 IN THE HOUSE OF REPRESENTATIVES May 2, 2023 Mr. Griffith 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 the child tax credit with respect to stillbirths.

1. Child tax credit allowed with respect to stillbirths (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 rules for stillbirths (A) In general In the case of a stillbirth— (i) the term qualifying child shall include the unborn child referred to in subparagraph (B) in the same manner as if the death of such unborn child had occurred immediately after delivery, (ii) subsection (a) shall be applied without regard to the phrase for which the taxpayer is allowed a deduction under section 151 if the taxpayer would have been allowed such deduction if the death of the unborn child had occurred immediately after delivery, (iii) subsection (e)(1) shall not apply if such unborn child would have been eligible for the taxpayer identification number described in such subsection if the death of such unborn child had occurred immediately after delivery, and (iv) subsection (h)(7) shall not apply if such unborn child would have been eligible for the social security number described in such subsection if the death of such unborn child had occurred immediately after delivery. (B) Stillbirth The term stillbirth means delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more. (C) Unborn child (i) In general 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 amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.