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I
116TH CONGRESS
1ST SESSION H. R. 2461
To amend the Internal Revenue Code of 1986 to allow a refundable credit
with respect to any stillborn child of a taxpayer.
IN THE HOUSE OF REPRESENTATIVES
MAY 1, 2019
Mr. PHILLIPS (for himself and Mr. WITTMAN) 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 a
refundable credit with respect to any stillborn child of
a taxpayer.
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. SHORT TITLE.
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This Act may be cited as the ‘‘Savannah Hope Still-
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birth Child Tax Credit Act’’.
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SEC. 2. STILLBORN CHILD CREDIT.
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(a) IN GENERAL.—Section 24 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 subsection:
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‘‘(i) REFUNDABLE STILLBORN CHILD CREDIT.—
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•HR 2461 IH
‘‘(1) IN GENERAL.—The aggregate credits al-
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lowed to a taxpayer under subpart C (determined
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after the application of subsection (d)) shall be in-
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creased by $2,000 for each birth by the taxpayer of
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a stillborn child during the taxable year.
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‘‘(2) OTHER
REQUIREMENTS.—No increase
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shall be allowed under paragraph (1), unless—
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‘‘(A) the stillborn child would have been a
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qualifying child (as defined in section 152(c)) of
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the taxpayer for the taxable year but for such
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stillbirth, and
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‘‘(B) the taxpayer includes with the return
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of tax for the taxable year with respect to the
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birth a death certificate, a certificate of birth
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resulting in stillbirth, or such other documenta-
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tion as the Secretary may prescribe.
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‘‘(3) INCREASE NOT TREATED AS CREDIT AL-
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LOWED UNDER THIS SUBPART.—The amount of the
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credit allowed under this subsection shall not be
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treated as a credit allowed under this subpart.’’.
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(b)
CONFORMING
AMENDMENT.—Section
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6211(b)(4)(A) of such Code is amended by inserting
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‘‘24(i),’’ after ‘‘24(d),’’.
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(c) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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Æ
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