Child Tax Credit for Pregnant Moms Act of 2022
This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3537 Introduced in Senate (IS)]
<DOC>
117th CONGRESS
2d Session
S. 3537
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
January 31, 2022
Mr. Daines (for himself, Mr. Cramer, Mr. Sasse, Mr. Boozman, Mr. Scott
of South Carolina, Mrs. Hyde-Smith, Mr. Lankford, Mr. Lee, Mr. Romney,
Mr. Hawley, Mrs. Fischer, Mr. Rubio, and Mr. Inhofe) 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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Child Tax Credit for Pregnant Moms
Act of 2022''.
SEC. 2. CHILD TAX CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.
(a) In General.--Section 24 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subsection:
``(l) Credit Allowed With Respect to Unborn Children.--For purposes
of this section--
``(1) In general.--The term `qualifying child' includes an
unborn child of an eligible taxpayer, and the requirements of
subsections (e)(1) and (h)(7) shall be treated as met with
respect to such child, for--
``(A) the taxable year immediately preceding the
year in which such child is born alive, if the taxpayer
includes on the return of tax for such taxable year a
social security number for such child which is issued
before the due date for such return of tax (without
regard to extensions), or
``(B) the taxable year in which such child is
miscarried or stillborn, if the taxpayer includes on
the return of tax for the taxable year the
identification number from a certificate of miscarriage
or stillbirth issued for such child under section
229A(b) of the Public Health Service Act.
``(2) Retroactive or double credit allowed in certain cases
to ensure equal access to the credit for unborn children.--
``(A) In general.--In the case of a qualifying
child of an eligible taxpayer who is born alive and
with respect to whom the credit under this section is
not claimed under paragraph (1)(A) for the taxable year
described in such paragraph, for the taxable year in
which the child is born alive, with respect to such
child--
``(i) the amount of the credit allowed
(before the application of this subsection)
under subsection (a), and
``(ii) the amount of the credit allowed
(before the application of this subsection)
under subsection (d)(1),
shall each be increased by the amount of the credit
which would have been allowed under each such
subsection respectively with respect to such child for
the preceding taxable year if such child had been
treated as a qualifying child of the taxpayer for such
preceding year.
``(B) Special rule for splitting of credit.--In the
case of a child otherwise described in subparagraph (A)
who, but for this subparagraph, would not be treated as
a qualifying child of the eligible taxpayer for the
taxable year in which such child is born alive--
``(i) subparagraph (A) shall not apply with
respect to such child,
``(ii) such child shall be treated as a
qualifying child for purposes of this section
for such taxable year of--
``(I) the eligible taxpayer, and
``(II) any other taxpayer with
respect to whom such child would,
without regard to this subparagraph, be
treated as a qualifying child, and
``(iii) in the case of the eligible
taxpayer, the amount of the credit allowed
under subsection (a) and the amount of the
credit allowed under subsection (d)(1) for such
taxable year shall each be equal to the amount
of the credit which would have been allowed
under each such subsection respectively with
respect to such child for the preceding taxable
year if such child had been treated as a
qualifying child of the eligible taxpayer for
such preceding year.
``(3) Definitions.--For purposes of this subsection--
``(A) Born alive.--The term `born alive' has the
meaning given such term by section 8(b) of title 1,
United States Code.
``(B) Eligible taxpayer.--The term `eligible
taxpayer' means a taxpayer who--
``(i) with respect to a child, is the
mother who--
``(I) carries or carried such child
in the womb, and
``(II) is the biological mother of
such child or initiated the pregnancy
with the intention of bearing and
retaining custody of and parental
rights to such child (or acted to such
effect), or
``(ii) in the case of a joint return, is
the husband of such mother,
but only if such taxpayer includes on the return of tax
for the taxable year the social security number of such
taxpayer (of at least 1 of such mother or husband, in
the case of a joint return).
``(C) Social security number.--The term `social
security number' has the meaning given such term by
subsection (h)(7).
``(D) Unborn child.--The term `unborn child' means
an individual of the species homo sapiens, from the
beginning of the biological development of that
individual, including fertilization, until the point of
the earlier of being born alive or death.''.
(b) Conforming Amendment.--Subsection (a) of section 24 of the
Internal Revenue Code of 1986 is amended by striking ``for which the
taxpayer is allowed a deduction under section 151''.
(c) Application.--The amendments made by this section shall apply
to children born alive, stillborn, or miscarried in taxable years
beginning after the date of the enactment of this Act.
SEC. 3. MISCARRIAGE OR STILLBIRTH CERTIFICATES.
Part A of title II of the Public Health Service Act (42 U.S.C. 202
et seq.) is amended by adding at the end the following:
``SEC. 229A. MISCARRIAGE OR STILLBIRTH CERTIFICATES.
``(a) Form Certifying Miscarriage or Stillbirth.--Upon the request
of a parent of an unborn child who dies pursuant to a miscarriage or
stillbirth desiring a certificate described in subsection (b), a
qualifying health care practitioner who attends or diagnoses such
miscarriage or stillbirth may submit to the Secretary, acting through
the Director for the National Center for Health Statistics (referred to
in this section as the `Director'), a form certifying the miscarriage
or stillbirth that includes--
``(1) the name of the unborn child (if provided by the
requesting parent);
``(2) the sex of the child (if known);
``(3) the probable gestational age of the child;
``(4) identifying information of the parents of the unborn
child;
``(5) a written certification from such practitioner
stating, under penalty of perjury pursuant to section 1746 of
title 28, that--
``(A) the mother was diagnosed as having been
pregnant with the unborn child, according to standard
medical practice, by such practitioner or another
licensed health care practitioner; and
``(B) the unborn child died--
``(i) as a result of a miscarriage or
stillbirth attended by or diagnosed by the
certifying practitioner; and
``(ii) not as a result of an induced
abortion or any other act that was intended by
the mother to cause the death of the unborn
child, including through the use of any
abortion-inducing drug, but not including any
treatment of an ectopic pregnancy;
``(6) a written certification from the mother of the unborn
child stating, under penalty of perjury pursuant to section
1746 of title 28, United States Code, that the unborn child
died as described in paragraph (9)(B); and
``(7) any other information as the Director may require.
``(b) Certificate of Miscarriage or Stillbirth.--Within 60 days of
receipt of a form certifying a miscarriage or stillbirth submitted by a
qualifying health care practitioner under subsection (a), the
Secretary, acting through the Director, shall issue to the requesting
parent a certificate of miscarriage or stillbirth that includes--
``(1) a unique identification number for the unborn child
who was miscarried or stillborn;
``(2)(A) the name of the unborn child, as provided on the
form under subsection (a); or
``(B) if a name does not appear on such original or amended
form and the requesting parent does not wish to provide a name
for the unborn child, `baby boy' or `baby girl', as applicable
(or `baby' if the child's sex is unknown), and the last name of
the parent;
``(3) the probable gestational age of the child;
``(4) the following statement, which shall appear on the
front of the certificate: `This certificate is not proof of a
live birth';
``(5) the names of the parents; and
``(6) any other information as the Director may require.
``(c) Fees.--The Secretary, acting through the Director, may
require payment of a fee from the requesting parent for obtaining a
certificate of miscarriage or stillbirth under subsection (b), in an
amount that is not greater than the actual cost of processing such
certificate.
``(d) Disclosure.--Information submitted to the Secretary under
subsection (a) and issued by the Secretary under subsection (b) shall
be confidential, and shall not be disclosed other than as provided in
such subsections or as otherwise used in the administration of the
child tax credit allowed under section 24 of the Internal Revenue Code
of 1986.
``(e) Definitions.--For purposes of this section--
``(1) Miscarriage.--The term `miscarriage' means the
involuntary death of an unborn child who was carried in the
womb for a period of less than 20 weeks.
``(2) Qualifying health care practitioner.--
``(A) In general.--The term `qualifying health care
practitioner'--
``(i) means an individual who is licensed
to practice medicine and surgery, osteopathic
medicine and surgery, or midwifery, or who is
otherwise legally authorized to perform births
and to diagnose and attend miscarriages or
stillbirths; and
``(ii) excludes any such individual who is
acting within the scope of employment with,
self-employment as or with, or volunteer
service for, an abortion center.
``(B) Abortion center.--For purposes of
subparagraph (A)(ii), the term `abortion center'--
``(i) means any entity for which at least
one percent of its gross receipts are from
performing abortions (including the use or
prescription of any abortion-inducing drug, but
excluding any procedure that is necessary to
prevent the death of a pregnant mother whose
life is endangered by a physical disorder,
physical illness, or physical injury, including
a life-endangering physical condition caused by
or arising from the pregnancy itself, so long
as every reasonable effort is made to preserve
the lives of both the pregnant mother and her
unborn child);
``(ii) includes the entire legal entity
described in clause (i), including any entity
that controls, is controlled by, or is under
common control with, such legal entity; and
``(iii) excludes any hospital (as defined
in section 1861(e) of the Social Security Act).
``(3) Stillbirth.--The term `stillbirth' means the
involuntary death of an unborn child who was carried in the
womb for 20 weeks or more.
``(4) Unborn child.--The term `unborn child' means an
individual of the species homo sapiens, from the beginning of
the biological development of that individual, including
fertilization, until the point of the earlier of being born
alive (as defined in section 8(b) of title 1, United States
Code) or death.''.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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