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

This bill lets parents claim the Child Tax Credit for a baby lost to stillbirth. A stillbirth is when a baby dies in the womb at 20 weeks or later and is delivered after that loss. The baby would count like a qualifying child for the credit, even without a Social Security number, since the baby passed before birth. The Child Tax Credit is currently up to $2,000 per child.

Key points:

• Who is affected: Parents who experience a stillbirth at 20 weeks of pregnancy or later.
• What changes: They can claim the Child Tax Credit as if the child had been born alive; the usual ID number rules won’t block the credit in this situation.
• When it starts: For tax years that end after the bill becomes law.