To amend the Internal Revenue Code of 1986 to allow a refundable credit with respect to any stillborn child of a taxpayer.

I 116TH CONGRESS 1ST SESSION H. R. 3367 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 JUNE 19, 2019 Mr. PHILLIPS 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- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. STILLBORN CHILD CREDIT. 3 (a) IN GENERAL.—Section 24(c) of the Internal Rev- 4 enue Code of 1986 is amended by adding at the end the 5 following new paragraph: 6 ‘‘(3) SPECIAL RULE FOR STILLBORN CHILD.— 7 ‘‘(A) IN GENERAL.—The term ‘qualifying 8 child’ shall include a qualifying stillborn child 9 who, if born alive during the taxable year of the 10 VerDate Sep 11 2014 22:25 Jun 24, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3367.IH H3367 kjohnson on DSK79L0C42 with BILLS 2 •HR 3367 IH stillbirth, would have been a qualifying child of 1 the taxpayer for the taxable year. 2 ‘‘(B) QUALIFYING STILLBORN CHILD.— 3 The term ‘qualifying stillborn child’ means a 4 child who dies at 20 or more weeks of gestation 5 before or during delivery, and for whom a fetal 6 death report is required to be filed under the 7 vital statistics laws of the State in which such 8 death occurs. 9 ‘‘(C) SUBSTANTIATION.—Except as other- 10 wise provided by the Secretary, no credit shall 11 be allowed under this section with respect to a 12 qualifying stillborn child unless the taxpayer re- 13 ceives a statement furnished under section 14 6039K and has any other additional informa- 15 tion as the Secretary may prescribe. 16 ‘‘(D) IDENTIFICATION REQUIREMENTS EX- 17 CEPTION.—Subsection (e)(1) and (h)(7) shall 18 not apply for purposes of determining a credit 19 under this section with respect to a qualifying 20 stillborn child.’’. 21 (b) INFORMATION REPORTING.— 22 (1) IN GENERAL.—Subpart A of part III of 23 subchapter A of chapter 61 of such Code is amended 24 VerDate Sep 11 2014 22:25 Jun 24, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3367.IH H3367 kjohnson on DSK79L0C42 with BILLS 3 •HR 3367 IH by inserting after section 6039J the following new 1 section: 2 ‘‘SEC. 6039K. INFORMATION REPORTING WITH RESPECT TO 3 FETAL DEATH REPORTS. 4 ‘‘(a) REPORTING REQUIREMENT.—In the case of the 5 death of a qualifying stillborn child (as defined in section 6 24((c)(3)(B)), any person required to file a fetal death re- 7 port with respect to such child under applicable State law 8 shall, at the election of a parent of such child, make a 9 return to the Secretary at such time, in such form and 10 manner, and including such information as the Secretary 11 shall prescribe to verify any taxpayer information and that 12 the report was for a qualifying stillborn child (as so de- 13 fined). 14 ‘‘(b) STATEMENTS TO BE FURNISHED TO PERSONS 15 MAKING ELECTION.—The person required to submit a re- 16 turn to the Secretary under subsection (a) shall furnish 17 to each individual making the election under such sub- 18 section a written statement setting forth the information 19 required to be shown on such return.’’. 20 (2) CLERICAL AMENDMENT.—The table of sec- 21 tions for subpart A of part III of subchapter A of 22 chapter 61 of such Code is amended by inserting 23 after the item relating to section 6039J the fol- 24 lowing new item: 25 ‘‘Sec. 6039K. Information reporting with respect to fetal death reports.’’. VerDate Sep 11 2014 22:25 Jun 24, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6211 E:\BILLS\H3367.IH H3367 kjohnson on DSK79L0C42 with BILLS 4 •HR 3367 IH (c) DEADLINE.—Not later than 90 days of the date 1 of the enactment of this Act, the Secretary shall provide 2 such forms and guidance as are necessary to carry out 3 the purposes of sections 24(c)(3)(C) and 6039K of the In- 4 ternal Revenue Code of 1986. 5 (d) EFFECTIVE DATE.—The amendments made by 6 this section shall apply to taxable years beginning after 7 December 31, 2018. 8 Æ VerDate Sep 11 2014 22:25 Jun 24, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H3367.IH H3367 kjohnson on DSK79L0C42 with BILLS