I
119THCONGRESS
1
STSESSION 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
JANUARY21, 2025
Mr. G
RIFFITHintroduced 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. CHILD TAX CREDIT ALLOWED WITH RESPECT 3
TO STILLBIRTHS. 4
(a) I
NGENERAL.—Section 24(c) of the Internal Rev-5
enue Code of 1986 is amended by adding at the end the 6
following new paragraph: 7
‘‘(3) S
PECIAL RULES FOR STILLBIRTHS .— 8
‘‘(A) I
N GENERAL.—In the case of a still-9
birth— 10
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‘‘(i) the term ‘qualifying child’ shall 1
include the unborn child referred to in sub-2
paragraph (B) in the same manner as if 3
the death of such unborn child had oc-4
curred immediately after delivery, 5
‘‘(ii) subsection (a) shall be applied 6
without regard to the phrase ‘for which the 7
taxpayer is allowed a deduction under sec-8
tion 151’ if the taxpayer would have been 9
allowed such deduction if the death of the 10
unborn child had occurred immediately 11
after delivery, 12
‘‘(iii) subsection (e)(1) shall not apply 13
if such unborn child would have been eligi-14
ble for the taxpayer identification number 15
described in such subsection if the death of 16
such unborn child had occurred imme-17
diately after delivery, and 18
‘‘(iv) subsection (h)(7) shall not apply 19
if such unborn child would have been eligi-20
ble for the social security number described 21
in such subsection if the death of such un-22
born child had occurred immediately after 23
delivery. 24
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‘‘(B) STILLBIRTH.—The term ‘stillbirth’ 1
means delivery after the spontaneous intra-2
uterine fetal demise (IUFD) of an unborn child 3
who was carried in the womb for a gestational 4
period of 20 weeks or more. 5
‘‘(C) U
NBORN CHILD.— 6
‘‘(i) I
N GENERAL.—The term ‘unborn 7
child’ means a child in utero. 8
‘‘(ii) C
HILD IN UTERO .—The term 9
‘child in utero’ means a member of the 10
species homo sapiens, at any stage of de-11
velopment, who is carried in the womb.’’. 12
(b) E
FFECTIVEDATE.—The amendment made by 13
this section shall apply to taxable years ending after the 14
date of the enactment of this Act. 15
Æ
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