H.R. 570

119 HR 570 IH: To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.
 U.S. House of Representatives
 2025-01-21
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 570  IN THE HOUSE OF REPRESENTATIVES   January 21, 2025   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.
1.
Child tax credit allowed with respect to stillbirths
(a)
In general
 Section 24(c)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(3)
Special rules for stillbirths
(A)
In general
In the case of a stillbirth—
(i)
the term  qualifying child  shall include the unborn child referred to in subparagraph (B) in the same manner as if the death of such unborn child had occurred immediately after delivery,
(ii)
subsection (a) shall be applied without regard to the phrase  for which the taxpayer is allowed a deduction under section 151  if the taxpayer would have been allowed such deduction if the death of the unborn child had occurred immediately after delivery,
(iii)
subsection (e)(1) shall not apply if such unborn child would have been eligible for the taxpayer identification number described in such subsection if the death of such unborn child had occurred immediately after delivery, and
(iv)
subsection (h)(7) shall not apply if such unborn child would have been eligible for the social security number described in such subsection if the death of such unborn child had occurred immediately after delivery.
(B)
Stillbirth
The term  stillbirth  means delivery after the spontaneous intrauterine fetal demise (IUFD) of an unborn child who was carried in the womb for a gestational period of 20 weeks or more.
(C)
Unborn child
(i)
In general
The term  unborn child  means a child in utero.
(ii)
Child in utero
The term  child in utero  means a member of the species homo sapiens, at any stage of development, who is carried in the womb.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.