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I
116TH CONGRESS
1ST SESSION
H. R. 58
To amend the Internal Revenue Code of 1986 to allow the child tax credit
with respect to stillbirths.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. CHILD TAX CREDIT ALLOWED WITH RESPECT
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TO STILLBIRTHS.
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(a) IN GENERAL.—Section 24(c) of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the
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following new paragraph:
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‘‘(3) SPECIAL RULES FOR STILLBIRTHS.—
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‘‘(A) IN GENERAL.—In the case of a still-
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birth—
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•HR 58 IH
‘‘(i) the term ‘qualifying child’ shall
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include the unborn child referred to in sub-
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paragraph (B) in the same manner as if
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the death of such unborn child had oc-
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curred immediately after delivery,
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‘‘(ii) subsection (a) shall be applied
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without regard to the phrase ‘for which the
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taxpayer is allowed a deduction under sec-
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tion 151’ if the taxpayer would have been
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allowed such deduction if the death of the
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unborn child had occurred immediately
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after delivery,
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‘‘(iii) subsection (e)(1) shall not apply
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if such unborn child would have been eligi-
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ble for the taxpayer identification number
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described in such subsection if the death of
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such unborn child had occurred imme-
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diately after delivery, and
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‘‘(iv) subsection (h)(7) shall not apply
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if such unborn child would have been eligi-
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ble for the social security number described
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in such subsection if the death of such un-
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born child had occurred immediately after
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delivery.
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‘‘(B) STILLBIRTH.—The term ‘stillbirth’
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means delivery after the involuntary death of an
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unborn child who was carried in the womb for
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20 weeks or more.
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‘‘(C) UNBORN CHILD.—
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‘‘(i) IN GENERAL.—The term ‘unborn
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child’ means a child in utero.
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‘‘(ii) CHILD
IN
UTERO.—The term
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‘child in utero’ means a member of the
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species homo sapiens, at any stage of de-
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velopment, who is carried in the womb.’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years ending after the
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date of the enactment of this Act.
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Æ
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