,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cedi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bh1 #bjag ,mr4 
,pauls5 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a refundable     
cr$it ) respect to any /illborn *ild ( a
 taxpay]4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,savannah ,hope ,/illbir?  
,*ild ,tax ,cr$it ,act4  #b4 ,/illborn  
*ild cr$it  7a7 ,9 g5]al ,section #bd ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7h7 ,refundable /illborn   
*ild cr$it  7#a7 ,9 g5]al ,! aggregate  
cr$its all[$ to a taxpay] "u subp>t ,c  
7det]m9$ aft] ! application ( subsection
 7d77 %all be increas$ by #b1jjj = ea*  
bir? by ! taxpay] ( a /illborn *ild dur+
 ! taxable ye>4  7#b7 ,o!r requirem5ts  
,no increase %all be all[$ "u p>agraph  
7#a71 unless--  7,a7 ! /illborn *ild    
w\ld h be5 a qualify+ *ild 7z def9$ 9   
section #aeb7;c77 ( ! taxpay] = !       

taxable ye> b = su* /illbir?1 &  7,b7 ! 
taxpay] includes ) ! return ( tax = !   
taxable ye> ) respect to ! bir? a dea?  
c]tificate1 a c]tificate ( bir? result+ 
9 /illbir?1 or su* o!r docum5tation z ! 
,secret>y may prescribe4  7#c7 ,increase
 n treat$ z cr$it all[$ "u ?is subp>t ,!
 am\nt ( ! cr$it all[$ "u ?is subsection
 %all n be treat$ z a cr$it all[$ "u ?is
 subp>t4  4  7b7 ,con=m+ am5dm5t        
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #bd7;h71 aft]        
#bd7;d714  7c7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjaf4