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H.R. 7208 - To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

Introduced: 2018-11-30
Bill Status: Referred to the House Committee on Ways and Means.
 
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Full Text


115th CONGRESS
2d Session
H. R. 7208


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


IN THE HOUSE OF REPRESENTATIVES

November 30, 2018

    Mr. Griffith (for himself, Mr. Harris, Mr. Norman, and Mr. Roe of Tennessee) 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 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.


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