,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #eh  ,,in ,,the ,,house ,,of    
,,representatives  ,january #c1         
#bjai,mr4 ,griffith 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 the child tax  
credit with respect to stillbirths4  #a4
 ,child tax credit allowed with respect 
to stillbirths  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 rules for stillbirths  7,a7 ,in
 general ,in the case of a stillbirth-- 
7i7 the term qualifying child shall     
include the unborn child referred to in 
subparagraph 7,b7 in the same manner as 
if the death of such unborn child had   
occurred immediately after delivery1    
7ii7 subsection 7a7 shall be applied    
without regard to the phrase for which  
the taxpayer is allowed a deduction     
under section #aea if the taxpayer would

 have been allowed such deduction if the
 death of the unborn child had occurred 
immediately after delivery1  7iii7      
subsection 7e77#a7 shall not apply if   
such unborn child would have been       
eligible for the taxpayer identification
 number described in such subsection if 
the death of such unborn child had      
occurred immediately after delivery1 and
  7iv7 subsection 7h77#g7 shall not     
apply if such unborn child would have   
been eligible for the social security   
number described in such subsection if  
the death of such unborn child had      
occurred immediately after delivery4    
7,b7 ,stillbirth ,the term stillbirth   
means delivery after the involuntary    
death of an unborn child who was carried
 in the womb for #bj weeks or more4     
7,c7 ,unborn child  7i7 ,in general ,the
 term unborn child means a child in     
utero4  7ii7 ,child in utero ,the term  
child in utero means a member of the    
species homo sapiens1 at any stage of   
development1 who is carried in the womb4

  4  7b7 ,effective date ,the amendments
 made by this section shall apply to    
taxable years ending after the date of  
the enactment of this ,act4