,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ccfg  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ai1 #bjai,mr4 
,phillips 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 ,stillborn child credit  7a7 ,in    
general ,section #bd7;c7 of the         
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#c7 ,special 
rule for stillborn child  7,a7 ,in      
general ,the term qualifying child shall
 include a qualifying stillborn child   
who1 if born alive during the taxable   
year of the stillbirth1 would have been 
a qualifying child of the taxpayer for  
the taxable year4  7,b7 ,qualifying     
stillborn child ,the term qualifying    
stillborn child means a child who dies  
at #bj or more weeks of gestation before
 or during delivery1 and for whom a     

fetal death report is required to be    
filed under the vital statistics laws of
 the ,state in which such death occurs4 
7,c7 ,substantiation ,except as         
otherwise provided by the ,secretary1 no
 credit shall be allowed under this     
section with respect to a qualifying    
stillborn child unless the taxpayer     
receives a statement furnished under    
section #fjci,k and has any other       
additional information as the ,secretary
 may prescribe4  7,d7 ,identification   
requirements exception ,subsection      
7e77#a7 and 7h77#g7 shall not apply for 
purposes of determining a credit under  
this section with respect to a          
qualifying stillborn child4  4  7b7     
,information reporting  7#a7 ,in general
 ,subpart ,a of part ,,iii of subchapter
 ,a of chapter #fa of such ,code is     
amended by inserting after section      
#fjci;,j the following new section3     
#fjci,k4 ,information reporting with    
respect to fetal death reports  7a7     
,reporting requirement ,in the case of  

the death of a qualifying stillborn     
child 7as defined in section            
#bd77;c77#c77;,b771 any person required 
to file a fetal death report with       
respect to such child under applicable  
,state law shall1 at the election of a  
parent of such child1 make a return to  
the ,secretary at such time1 in such    
form and manner1 and including such     
information as the ,secretary shall     
prescribe to verify any taxpayer        
information and that the report was for 
a qualifying stillborn child 7as so     
defined74  7b7 ,statements ,to be       
furnished to persons making election    
,the person required to submit a return 
to the ,secretary under subsection 7a7  
shall furnish to each individual making 
the election under such subsection a    
written statement setting forth the     
information required to be shown on such
 return4  4  7#b7 ,clerical amendment   
,the table of sections for subpart ,a of
 part ,,iii of subchapter ,a of chapter 
#fa of such ,code is amended by         

inserting after the item relating to    
section #fjci;,j the following new item3
  ,sec4 #fjci,k4 ,information reporting 
with respect to fetal death reports4  4 
7c7 ,deadline ,not later than #ij days  
of the date of the enactment of this    
,act1 the ,secretary shall provide such 
forms and guidance as are necessary to  
carry out the purposes of sections      
#bd7;c77#c77;,c7 and #fjci,k of the     
,internal ,revenue ,code of #aihf4  7d7 
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjah4