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To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.
To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.
Summary
This bill would amend the Internal Revenue Code to allow taxpayers to claim the child tax credit for stillbirths, defined as the delivery after spontaneous intrauterine fetal death of an unborn child carried for 20 weeks or more of gestation. Under the amendment, a stillborn child would be treated as a qualifying child for tax credit purposes in the same manner as if the child had been born alive and died immediately after delivery. The bill would remove certain restrictions related to identification numbers and dependency deductions that would otherwise apply, allowing taxpayers to claim the credit without meeting those normal requirements. The amendment would apply to tax years ending after the date of enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (2)
- Jan 21, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 21, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
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. <all>
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