Bill Details
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This bill would let parents claim the child tax credit in the case of a stillbirth. It changes the tax rules so that an unborn child who dies before birth can be treated like a qualifying child for this credit, as long as the stillbirth happened after at least 20 weeks of pregnancy. The bill also removes some tax identification and Social Security number requirements that would normally apply, if the child would have been eligible for those numbers had the death happened right after delivery. The change would apply to tax years ending after the law is enacted.
- It defines a stillbirth as the delivery of a baby after an unborn child dies in the womb, after at least 20 weeks of pregnancy.
- It treats the unborn child as a qualifying child for the child tax credit in the same way as if the death had happened immediately after birth.
- It relaxes certain paperwork rules, including the usual requirements tied to a taxpayer identification number and a Social Security number, in these cases.
- The new rule would start with tax years that end after the bill becomes law.
Official Summaries
This bill expands the definition of a qualifying child to include a stillborn child for purposes of the child tax credit. (Under current law, taxpayers may claim a tax credit of up $2,000 for each qualifying child.)
Under the bill, a stillborn child is an unborn child (1) carried in the womb for a gestational period of 20 weeks or more, and (2) delivered after the spontaneous intrauterine fetal demise of the child.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 570 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 570
To amend the Internal Revenue Code of 1986 to allow the child tax
credit with respect to stillbirths.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 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.
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