Child Tax Credit for Pregnant Moms Act of 2023

II 118TH CONGRESS 1ST SESSION S. 2092 To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms with respect to their unborn children, and for other purposes. IN THE SENATE OF THE UNITED STATES JUNE 21, 2023 Mr. DAINES (for himself, Mr. LANKFORD, Mr. LEE, Mr. SCOTT of South Carolina, Mrs. HYDE-SMITH, Mr. CRAMER, Mr. HAWLEY, Mr. RUBIO, and Mr. BUDD) 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, and for other purposes. 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 2023’’. 5 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •S 2092 IS SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO 1 UNBORN CHILDREN. 2 (a) IN GENERAL.—Section 24 of the Internal Rev- 3 enue Code of 1986 is amended by adding at the end the 4 following new subsection: 5 ‘‘(l) CREDIT ALLOWED WITH RESPECT TO UNBORN 6 CHILDREN.—For purposes of this section— 7 ‘‘(1) IN GENERAL.—The term ‘qualifying child’ 8 includes an unborn child of an eligible taxpayer, and 9 the requirements of subsections (e)(1) and (h)(7) 10 shall be treated as met with respect to such child, 11 for— 12 ‘‘(A) the taxable year immediately pre- 13 ceding the year in which such child is born 14 alive, if the taxpayer includes on the return of 15 tax for such taxable year a social security num- 16 ber for such child which is issued before the due 17 date for such return of tax (without regard to 18 extensions), or 19 ‘‘(B) the taxable year in which such child 20 is miscarried or stillborn, if the taxpayer in- 21 cludes on the return of tax for the taxable year 22 the identification number from a certificate of 23 miscarriage or stillbirth issued for such child 24 under section 229A(b) of the Public Health 25 Service Act. 26 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •S 2092 IS ‘‘(2) RETROACTIVE OR DOUBLE CREDIT AL- 1 LOWED IN CERTAIN CASES TO ENSURE EQUAL AC- 2 CESS TO THE CREDIT FOR UNBORN CHILDREN.— 3 ‘‘(A) IN GENERAL.—In the case of a quali- 4 fying child of an eligible taxpayer who is born 5 alive and with respect to whom the credit under 6 this section is not claimed under paragraph 7 (1)(A) for the taxable year described in such 8 paragraph, for the taxable year in which the 9 child is born alive, with respect to such child— 10 ‘‘(i) the amount of the credit allowed 11 (before the application of this subsection) 12 under subsection (a), and 13 ‘‘(ii) the amount of the credit allowed 14 (before the application of this subsection) 15 under subsection (d)(1), 16 shall each be increased by the amount of the 17 credit which would have been allowed under 18 each such subsection respectively with respect 19 to such child for the preceding taxable year if 20 such child had been treated as a qualifying 21 child of the taxpayer for such preceding year. 22 ‘‘(B) SPECIAL RULE FOR SPLITTING OF 23 CREDIT.—In the case of a child otherwise de- 24 scribed in subparagraph (A) who, but for this 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •S 2092 IS subparagraph, would not be treated as a quali- 1 fying child of the eligible taxpayer for the tax- 2 able year in which such child is born alive— 3 ‘‘(i) subparagraph (A) shall not apply 4 with respect to such child, 5 ‘‘(ii) such child shall be treated as a 6 qualifying child for purposes of this section 7 for such taxable year of— 8 ‘‘(I) the eligible taxpayer, and 9 ‘‘(II) any other taxpayer with re- 10 spect to whom such child would, with- 11 out regard to this subparagraph, be 12 treated as a qualifying child, and 13 ‘‘(iii) in the case of the eligible tax- 14 payer, the amount of the credit allowed 15 under subsection (a) and the amount of 16 the credit allowed under subsection (d)(1) 17 for such taxable year shall each be equal to 18 the amount of the credit which would have 19 been allowed under each such subsection 20 respectively with respect to such child for 21 the preceding taxable year if such child 22 had been treated as a qualifying child of 23 the eligible taxpayer for such preceding 24 year. 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 5 •S 2092 IS ‘‘(3) DEFINITIONS.—For purposes of this sub- 1 section— 2 ‘‘(A) BORN ALIVE.—The term ‘born alive’ 3 has the meaning given such term by section 4 8(b) of title 1, United States Code. 5 ‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eli- 6 gible taxpayer’ means a taxpayer who— 7 ‘‘(i) with respect to a child, is the 8 mother who— 9 ‘‘(I) carries or carried such child 10 in the womb, and 11 ‘‘(II) is the biological mother of 12 such child or initiated the pregnancy 13 with the intention of bearing and re- 14 taining custody of and parental rights 15 to such child (or acted to such effect), 16 or 17 ‘‘(ii) in the case of a joint return, is 18 the husband of such mother, 19 but only if such taxpayer includes on the return 20 of tax for the taxable year the social security 21 number of such taxpayer (of at least 1 of such 22 mother or husband, in the case of a joint re- 23 turn). 24 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 6 •S 2092 IS ‘‘(C) SOCIAL SECURITY NUMBER.—The 1 term ‘social security number’ has the meaning 2 given such term by subsection (h)(7). 3 ‘‘(D) UNBORN CHILD.—The term ‘unborn 4 child’ means an individual of the species homo 5 sapiens, from the beginning of the biological de- 6 velopment of that individual, including fertiliza- 7 tion, until the point of the earlier of being born 8 alive or death.’’. 9 (b) CONFORMING AMENDMENT.—Subsection (a) of 10 section 24 of the Internal Revenue Code of 1986 is amend- 11 ed by striking ‘‘for which the taxpayer is allowed a deduc- 12 tion under section 151’’. 13 (c) APPLICATION.—The amendments made by this 14 section shall apply to children born alive, stillborn, or mis- 15 carried in taxable years beginning after the date of the 16 enactment of this Act. 17 SEC. 3. MISCARRIAGE OR STILLBIRTH CERTIFICATES. 18 Part A of title II of the Public Health Service Act 19 (42 U.S.C. 202 et seq.) is amended by adding at the end 20 the following: 21 ‘‘SEC. 229A. MISCARRIAGE OR STILLBIRTH CERTIFICATES. 22 ‘‘(a) FORM CERTIFYING MISCARRIAGE OR STILL- 23 BIRTH.—Upon the request of a parent of an unborn child 24 who dies pursuant to a miscarriage or stillbirth desiring 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 7 •S 2092 IS a certificate described in subsection (b), a qualifying 1 health care practitioner who attends or diagnoses such 2 miscarriage or stillbirth may submit to the Secretary, act- 3 ing through the Director for the National Center for 4 Health Statistics (referred to in this section as the ‘Direc- 5 tor’), a form certifying the miscarriage or stillbirth that 6 includes— 7 ‘‘(1) the name of the unborn child (if provided 8 by the requesting parent); 9 ‘‘(2) the sex of the child (if known); 10 ‘‘(3) the probable gestational age of the child; 11 ‘‘(4) identifying information of the parents of 12 the unborn child; 13 ‘‘(5) a written certification from such practi- 14 tioner stating, under penalty of perjury pursuant to 15 section 1746 of title 28, that— 16 ‘‘(A) the mother was diagnosed as having 17 been pregnant with the unborn child, according 18 to standard medical practice, by such practi- 19 tioner or another licensed health care practi- 20 tioner; and 21 ‘‘(B) the unborn child died— 22 ‘‘(i) as a result of a miscarriage or 23 stillbirth attended by or diagnosed by the 24 certifying practitioner; and 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 8 •S 2092 IS ‘‘(ii) not as a result of an induced 1 abortion or any other act that was in- 2 tended by the mother to cause the death of 3 the unborn child, including through the use 4 of any abortion-inducing drug, but not in- 5 cluding any treatment of an ectopic preg- 6 nancy; 7 ‘‘(6) a written certification from the mother of 8 the unborn child stating, under penalty of perjury 9 pursuant to section 1746 of title 28, United States 10 Code, that the unborn child died as described in 11 paragraph (5)(B); and 12 ‘‘(7) any other information as the Director may 13 require. 14 ‘‘(b) CERTIFICATE OF MISCARRIAGE OR STILL- 15 BIRTH.—Within 60 days of receipt of a form certifying 16 a miscarriage or stillbirth submitted by a qualifying health 17 care practitioner under subsection (a), the Secretary, act- 18 ing through the Director, shall issue to the requesting par- 19 ent a certificate of miscarriage or stillbirth that includes— 20 ‘‘(1) a unique identification number for the un- 21 born child who was miscarried or stillborn; 22 ‘‘(2)(A) the name of the unborn child, as pro- 23 vided on the form under subsection (a); or 24 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 9 •S 2092 IS ‘‘(B) if a name does not appear on such original 1 or amended form and the requesting parent does not 2 wish to provide a name for the unborn child, ‘baby 3 boy’ or ‘baby girl’, as applicable (or ‘baby’ if the 4 child’s sex is unknown), and the last name of the 5 parent; 6 ‘‘(3) the probable gestational age of the child; 7 ‘‘(4) the following statement, which shall appear 8 on the front of the certificate: ‘This certificate is not 9 proof of a live birth’; 10 ‘‘(5) the names of the parents; and 11 ‘‘(6) any other information as the Director may 12 require. 13 ‘‘(c) FEES.—The Secretary, acting through the Di- 14 rector, may require payment of a fee from the requesting 15 parent for obtaining a certificate of miscarriage or still- 16 birth under subsection (b), in an amount that is not great- 17 er than the actual cost of processing such certificate. 18 ‘‘(d) DISCLOSURE.—Information submitted to the 19 Secretary under subsection (a) and issued by the Sec- 20 retary under subsection (b) shall be confidential, and shall 21 not be disclosed other than as provided in such subsections 22 or as otherwise used in the administration of the child tax 23 credit allowed under section 24 of the Internal Revenue 24 Code of 1986. 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 10 •S 2092 IS ‘‘(e) DEFINITIONS.—For purposes of this section— 1 ‘‘(1) MISCARRIAGE.—The term ‘miscarriage’ 2 means the involuntary death of an unborn child who 3 was carried in the womb for a period of less than 4 20 weeks. 5 ‘‘(2) QUALIFYING HEALTH CARE PRACTI- 6 TIONER.— 7 ‘‘(A) IN GENERAL.—The term ‘qualifying 8 health care practitioner’— 9 ‘‘(i) means an individual who is li- 10 censed to practice medicine and surgery, 11 osteopathic medicine and surgery, or mid- 12 wifery, or who is otherwise legally author- 13 ized to perform births and to diagnose and 14 attend miscarriages or stillbirths; and 15 ‘‘(ii) excludes any such individual who 16 is acting within the scope of employment 17 with, self-employment as or with, or volun- 18 teer service for, an abortion center. 19 ‘‘(B) ABORTION CENTER.—For purposes 20 of subparagraph (A)(ii), the term ‘abortion cen- 21 ter’— 22 ‘‘(i) means any entity for which at 23 least one percent of its gross receipts are 24 from performing abortions (including the 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 11 •S 2092 IS use or prescription of any abortion-induc- 1 ing drug, but excluding any procedure that 2 is necessary to prevent the death of a preg- 3 nant mother whose life is endangered by a 4 physical disorder, physical illness, or phys- 5 ical injury, including a life-endangering 6 physical condition caused by or arising 7 from the pregnancy itself, so long as every 8 reasonable effort is made to preserve the 9 lives of both the pregnant mother and her 10 unborn child); 11 ‘‘(ii) includes the entire legal entity 12 described in clause (i), including any entity 13 that controls, is controlled by, or is under 14 common control with, such legal entity; 15 and 16 ‘‘(iii) excludes any hospital (as defined 17 in section 1861(e) of the Social Security 18 Act). 19 ‘‘(3) STILLBIRTH.—The term ‘stillbirth’ means 20 the involuntary death of an unborn child who was 21 carried in the womb for 20 weeks or more. 22 ‘‘(4) UNBORN CHILD.—The term ‘unborn child’ 23 means an individual of the species homo sapiens, 24 from the beginning of the biological development of 25 VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB 12 •S 2092 IS that individual, including fertilization, until the point 1 of the earlier of being born alive (as defined in sec- 2 tion 8(b) of title 1, United States Code) or death.’’. 3 Æ VerDate Sep 11 2014 19:01 Jul 16, 2023 Jkt 039200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6301 E:\BILLS\S2092.IS S2092 pbinns on DSKJLVW7X2PROD with $$_JOB