119-hr570

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 570 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 570

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

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 21, 2025

 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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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 spontaneous intrauterine fetal 
 demise

    (IUFD) of an unborn child who was carried in the 
 womb for a gestational period of 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 amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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