H.R. 570
119th CONGRESS 1st Session
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 · Sponsor: Mr. Griffith · Committee: Committee on Ways and Means
Table of contents
SEC. 1. Child tax credit allowed with respect to stillbirths
- (a) In general
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 24(c)
- (3) Special rules for stillbirths
- (A) In general
- In the case of a stillbirth—
- (i) the term 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,
qualifying child - (ii) subsection (a) shall be applied without regard to the phrase if the taxpayer would have been allowed such deduction if the death of the unborn child had occurred immediately after delivery,
for which the taxpayer is allowed a deduction under section 151 - (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.
- (i) the term 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,
- In the case of a stillbirth—
- (B) Stillbirth
- The term 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.
stillbirth
- The term 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) The term means a child in utero.
unborn child - (ii) The term means a member of the species homo sapiens, at any stage of development, who is carried in the womb.
child in utero
- (i) The term means a child in utero.
- (A) In general
- (3) Special rules for stillbirths
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 24(c)
- (b) Effective date
- The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.