Expecting Parents Relief Act of 2005

Expecting Parents Relief Act of 2005 - Amends the Internal Revenue Code to allow the child tax credit for a child born within nine months after the close of the taxable year and to a child who is stillborn or who dies in the mother's womb during the taxable year, whose death was not the result of a medical procedure, the ingestion of a drug, or other action intended by the child's mother to result in the abortion of the child.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3441 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3441

   To amend the Internal Revenue Code of 1986 to apply the child tax 
 credit with respect to a taxable year to a child born within 9 months 
after the close of the taxable year and to a child who is stillborn or 
                 dies in utero during the taxable year.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 26, 2005

 Mr. Garrett of New Jersey (for himself, Mr. Paul, Mr. Hostettler, Mr. 
  Bachus, and Mr. Smith of New Jersey) 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 apply the child tax 
 credit with respect to a taxable year to a child born within 9 months 
after the close of the taxable year and to a child who is stillborn or 
                 dies in utero during the taxable year.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Expecting Parents Relief Act of 
2005''.

SEC. 2. EXTENSION OF CHILD TAX CREDIT.

    (a) In General.--Subsection (c) of section 24 of the Internal 
Revenue Code of 1986 (relating to the child tax credit) is amended by 
adding at the end the following new paragraphs:
            ``(3) Child born within 9 months after close of taxable 
        year.--A child born within 9 months after the close of the 
        taxable year shall be treated as a qualifying child for such 
        taxable year. A credit allowable under this section with 
        respect to any child described in the preceding sentence shall 
        be allowed for the taxable year in which the child is born.
            ``(4) Child who is stillborn or dies in utero.--A child who 
        is stillborn or dies in utero, whose death was not the result 
        of a medical procedure, the ingestion of a drug, or other 
        action intended by the child's mother to result in the abortion 
        of the child, shall be treated as a qualifying child for the 
        taxable year in which the child dies.''.
    (b) Effective Date.--The amendment made in subsection (a) shall 
apply with respect to children who are born, stillborn, or die in utero 
in taxable years ending after the date of the enactment of this Act.
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