,,ii  #aae? ,,congress  #b;d ,session   
,s4 #bdbj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #ac1 #bjah,mr4
 ,da9es 7= himself1 ,mrs4 ,ern/1 ,mrs4  
,fis*]1 ,mr4 ,lank=d1 ,mr4 ,inh(e1 &    
,mr4 ,blunt7 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a *ild tax cr$it = pregnant    
moms4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,*ild ,tax ,cr$it = ,pregnant  
,moms ,act ( #bjah4  #b4 ,*ild tax cr$it
 all[$ ) respect to unborn *ildr5  7a7  
,9 g5]al ,subsection 7c7 ( section #bd (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#c7 ,cr$it all[$ ) respect  
to unborn *ildr5  7,a7 ,9 g5]al ,! t]m  
qualify+ *ild includes an unborn *ild = 
any taxable ye> if su* *ild is born &   
issu$ a social security numb] be=e ! due
 date = ! return ( tax 7)\t reg>d to    
ext5sions7 = ! taxable ye>4 ,= purposes 
( ! prec$+ s5t5ce1 ! t]m social security

 numb] means a social security numb]    
issu$ to an individual by ! ,social     
,security ,adm9i/ration1 b only if !    
social security numb] is issu$ to a     
citiz5 ( ! ,unit$ ,/ates or is issu$    
pursuant to subclause 7,i7 7or t portion
 ( subclause 7,,iii7 t relates to       
subclause 7,i77 ( section               
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act4  7,b7 ,d\ble cr$it 9    
case ( *ildr5 unable to claim cr$it ,9 !
 case ( any *ild :o is n tak5 into      
acc\nt "u subp>agraph 7,a7 = ! taxable  
ye> imm$iately prec$+ ! taxable ye> 9   
:i* ! *ild is born1 ! am\nt ( ! cr$it   
det]m9$ "u ?is section ) respect to su* 
*ild = ! taxable ye> ( ! *ild's bir?    
%all be increas$ by #ajj p]c5t4  7,c7   
,unborn *ild ,= purposes ( ?is          
p>agraph-- 7i7 ,unborn *ild ,! t]m      
unborn *ild means a *ild 9 ut]o4  7ii7  
,*ild 9 ut]o ,! t]m *ild 9 ut]o means a 
memb] ( ! species homo sapi5s1 at any   
/age ( developm5t1 :o is c>ri$ 9 ! womb4
  4  7b7 ,effective date ,! am5dm5t made

 by ?is section %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjag4