Motherhood Fairness Act of 2010

Motherhood Fairness Act of 2010 - Amends the Internal Revenue Code to allow a child tax credit to the birth mother of a child who is formally placed for adoption and to the taxpayer who adopts such child.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5251 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5251

 To amend the Internal Revenue Code of 1986 to allow a credit against 
           tax for birth mothers whose children are adopted.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 6, 2010

  Mrs. Schmidt (for herself, Mr. Cao, Mr. Lamborn, and Mr. Wilson of 
 South Carolina) introduced the following bill; which was referred to 
                    the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow a credit against 
           tax for birth mothers whose children are adopted.

    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 ``Motherhood Fairness Act of 2010''.

SEC. 2. CREDIT FOR BIRTH MOTHERS WHOSE CHILDREN ARE ADOPTED.

    (a) Allowance of Credit.--Subsection (c) of section 24 of the 
Internal Revenue Code of 1986 (defining qualifying child) is amended by 
adding at the end the following new paragraph:
            ``(3) Special rule for birth mother whose child is 
        adopted.--
                    ``(A) In general.--In the case of a taxpayer who is 
                a qualified birth mother with respect to a child, the 
                term `qualifying child' means the child born, and 
                formally placed for adoption, during the taxable year.
                    ``(B) Qualified birth mother.--For purposes of 
                subparagraph (A), the term `qualified birth mother' 
                means an individual who gives birth to the child 
                described in subparagraph (A).
                    ``(C) Credit allowed to both birth mother and 
                adoptive parent.--Notwithstanding paragraph (1) and 
                section 152(c), the credit under subsection (a) with 
                respect to a child described in subparagraph (A) for 
                the taxable year shall be allowed to both the qualified 
                birth mother of such child and the taxpayer who adopts 
                such child.''.
    (b) Identification.--Subsection (e) of section 24 of such Code is 
amended by adding at the end the following: ``For purposes of the 
preceding sentence, the Secretary shall issue guidance on appropriate 
identification of children with respect to whom a credit is allowed 
under this section by reason of subsection (c)(3).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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