,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #cedi  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bh1 #bjag ,mr4
 ,paulsen introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 allow a refundable credit with respect 
to any stillborn child of a taxpayer4   
#a4 ,short title ,this ,act may be cited
 as the ,savannah ,hope ,stillbirth     
,child ,tax ,credit ,act4  #b4          
,stillborn child credit  7a7 ,in general
 ,section #bd of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new subsection3   
7h7 ,refundable stillborn child credit  
7#a7 ,in general ,the aggregate credits 
allowed to a taxpayer under subpart ,c  
7determined after the application of    
subsection 7d77 shall be increased by   
#b1jjj for each birth by the taxpayer of
 a stillborn child during the taxable   
year4  7#b7 ,other requirements ,no     
increase shall be allowed under         

paragraph 7#a71 unless--  7,a7 the      
stillborn child would have been a       
qualifying child 7as defined in section 
#aeb7;c77 of the taxpayer for the       
taxable year but for such stillbirth1   
and  7,b7 the taxpayer includes with the
 return of tax for the taxable year with
 respect to the birth a death           
certificate1 a certificate of birth     
resulting in stillbirth1 or such other  
documentation as the ,secretary may     
prescribe4  7#c7 ,increase not treated  
as credit allowed under this subpart    
,the amount of the credit allowed under 
this subsection shall not be treated as 
a credit allowed under this subpart4  4 
7b7 ,conforming amendment ,section      
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #bd7;h71 after     
#bd7;d714  7c7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjaf4