Child Tax Credit for Pregnant Moms Act of 2019

II 116TH CONGRESS 1ST SESSION S. 1150 To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms with respect to their unborn children. IN THE SENATE OF THE UNITED STATES APRIL 11, 2019 Mr. DAINES (for himself, Mr. SASSE, Mrs. FISCHER, Mr. CRAMER, Ms. ERNST, and Mr. LANKFORD) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms with respect to their unborn children. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Child Tax Credit for 4 Pregnant Moms Act of 2019’’. 5 VerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1150.IS S1150 kjohnson on DSK79L0C42 with BILLS 2 •S 1150 IS SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO 1 UNBORN CHILDREN. 2 (a) IN GENERAL.—Subsection (c) of section 24 of the 3 Internal Revenue Code of 1986 is amended by adding at 4 the end the following new paragraph: 5 ‘‘(3) CREDIT ALLOWED WITH RESPECT TO UN- 6 BORN CHILDREN.— 7 ‘‘(A) IN GENERAL.—The term ‘qualifying 8 child’ includes an unborn child of an eligible 9 taxpayer for the taxable year immediately pre- 10 ceding the year in which such child is born, if 11 such child is born alive on or before the due 12 date for the return of tax for such taxable year. 13 ‘‘(B) DOUBLE CREDIT ALLOWED IN CER- 14 TAIN CASES.— 15 ‘‘(i) IN GENERAL.—In the case of a 16 qualifying child of an eligible taxpayer who 17 is not taken into account under subpara- 18 graph (A) (including by reason of sub- 19 section (h)(7) or any other provision of 20 this section) for the taxable year imme- 21 diately preceding the year in which such 22 child is born alive— 23 ‘‘(I) the amount of the credit de- 24 termined under subsection (a), and 25 VerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1150.IS S1150 kjohnson on DSK79L0C42 with BILLS 3 •S 1150 IS ‘‘(II) the amount determined 1 under subsection (d)(1), 2 shall each be increased by 100 percent 3 with respect to such child for the taxable 4 year in which the child is born. 5 ‘‘(ii) SPECIAL RULE FOR SPLITTING 6 OF DOUBLE CREDIT.—In the case of a 7 child otherwise described in clause (i) who 8 (but for this clause) would not be treated 9 as a qualifying child of the eligible tax- 10 payer for the taxable year in which such 11 child is born by reason of paragraph 12 (1)(B) or (4) of section 152(c)— 13 ‘‘(I) such child shall be treated as 14 a qualifying child for purposes of this 15 section for such taxable year of— 16 ‘‘(aa) the eligible taxpayer, 17 and 18 ‘‘(bb) any other taxpayer 19 with respect to whom such child 20 would, without regard to this 21 clause, be treated as a qualifying 22 child, and 23 ‘‘(II) clause (i) shall not apply 24 with respect to such child. 25 VerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1150.IS S1150 kjohnson on DSK79L0C42 with BILLS 4 •S 1150 IS ‘‘(C) DEFINITIONS.—For purposes of this 1 paragraph— 2 ‘‘(i) UNBORN CHILD.—The term ‘un- 3 born child’ means a member of the species 4 homo sapiens, at any stage of development, 5 who is carried in the womb. 6 ‘‘(ii) ELIGIBLE TAXPAYER.— 7 ‘‘(I) IN GENERAL.—The term ‘el- 8 igible taxpayer’ means, with respect to 9 an unborn child taken into account 10 under subparagraph (A) or a quali- 11 fying child taken into account under 12 subparagraph (B)— 13 ‘‘(aa) the woman who car- 14 ries or carried such child in the 15 womb and, except in the case of 16 embryo adoption, is the biological 17 mother of such child, and 18 ‘‘(bb) if filing a joint return, 19 the husband of such woman. 20 ‘‘(II) EMBRYO ADOPTION.—For 21 purposes of subclause (I), the term 22 ‘embryo adoption’ means the lawful 23 transfer of an unborn child at the em- 24 VerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S1150.IS S1150 kjohnson on DSK79L0C42 with BILLS 5 •S 1150 IS bryonic stage of development into the 1 womb of a woman who— 2 ‘‘(aa) is not the biological 3 mother of such child, and 4 ‘‘(bb) intends to bear and to 5 be the permanent mother of such 6 child. 7 ‘‘(iii) BORN ALIVE.—The term ‘born 8 alive’ has the meaning given such term by 9 section 8(b) of title 1, United States 10 Code.’’. 11 (b) EFFECTIVE DATE.—The amendment made by 12 this section shall apply to taxable years beginning after 13 the date of the enactment of this Act. 14 Æ VerDate Sep 11 2014 00:38 Apr 18, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\S1150.IS S1150 kjohnson on DSK79L0C42 with BILLS