,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ccfg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ai1 #bjai,mr4  
,phillips 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$it ) respect to any       
/illborn *ild ( a taxpay]4  #a4         
,/illborn *ild cr$it  7a7 ,9 g5]al      
,section #bd7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#c7 ,special   
rule = /illborn *ild  7,a7 ,9 g5]al ,!  
t]m qualify+ *ild %all include a        
qualify+ /illborn *ild :o1 if born alive
 dur+ ! taxable ye> ( ! /illbir?1 w\ld h
 be5 a qualify+ *ild ( ! taxpay] = !    
taxable ye>4  7,b7 ,qualify+ /illborn   
*ild ,! t]m qualify+ /illborn *ild means
 a *ild :o dies at #bj or m weeks (     
ge/ation be=e or dur+ deliv]y1 & = :om a
 fetal dea? report is requir$ to be fil$
 "u ! vital /ati/ics laws ( ! ,/ate 9   
:i* su* dea? occurs4  7,c7              

,sub/antiation ,except z o!rwise provid$
 by ! ,secret>y1 no cr$it %all be all[$ 
"u ?is section ) respect to a qualify+  
/illborn *ild unless ! taxpay] receives 
a /atem5t furni%$ "u section #fjci,k &  
has any o!r additional in=mation z !    
,secret>y may prescribe4  7,d7          
,id5tification requirem5ts exception    
,subsection 7e77#a7 & 7h77#g7 %all n    
apply = purposes ( det]m9+ a cr$it "u   
?is section ) respect to a qualify+     
/illborn *ild4  4  7b7 ,in=mation       
report+  7#a7 ,9 g5]al ,subp>t ,a ( "p  
,,iii ( sub*apt] ,a ( *apt] #fa ( su*   
,code is am5d$ by ins]t+ aft] section   
#fjci;,j ! foll[+ new section3  #fjci,k4
 ,in=mation report+ ) respect to fetal  
dea? reports  7a7 ,report+ requirem5t ,9
 ! case ( ! dea? ( a qualify+ /illborn  
*ild 7z def9$ 9 section                 
#bd77;c77#c77;,b771 any p]son requir$ to
 file a fetal dea? report ) respect to  
su* *ild "u applicable ,/ate law %all1  
at ! election ( a p>5t ( su* *ild1 make 
a return to ! ,secret>y at su* "t1 9 su*

 =m & mann]1 & includ+ su* in=mation z !
 ,secret>y %all prescribe to v]ify any  
taxpay] in=mation & t ! report 0 = a    
qualify+ /illborn *ild 7z s def9$74  7b7
 ,/atem5ts ,to be furni%$ to p]sons mak+
 election ,! p]son requir$ to submit a  
return to ! ,secret>y "u subsection 7a7 
%all furni% to ea* individual mak+ !    
election "u su* subsection a writt5     
/atem5t sett+ =? ! in=mation requir$ to 
be %[n on su* return4  4  7#b7 ,cl]ical 
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iii ( sub*apt] ,a ( *apt] #fa (  
su* ,code is am5d$ by ins]t+ aft] ! item
 relat+ to section #fjci;,j ! foll[+ new
 item3  ,sec4 #fjci,k4 ,in=mation       
report+ ) respect to fetal dea? reports4
  4  7c7 ,deadl9e ,n lat] ?an #ij days (
 ! date ( ! enactm5t ( ?is ,act1 !      
,secret>y %all provide su* =ms &        
guidance z are necess>y to c>ry out !   
purposes ( sections #bd7;c77#c77;,c7 &  
#fjci,k ( ! ,int]nal ,rev5ue ,code (    
#aihf4  7d7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to       

taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjah4