,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eh  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #c1 #bjai,mr4 
,griffi? introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ ! *ild tax cr$it 
) respect to /illbir?s4  #a4 ,*ild tax  
cr$it all[$ ) respect to /illbir?s  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 rules = /illbir?s  7,a7 ,9     
g5]al ,9 ! case ( a /illbir?-- 7i7 ! t]m
 qualify+ *ild %all include ! unborn    
*ild ref]r$ to 9 subp>agraph 7,b7 9 !   
same mann] z if ! dea? ( su* unborn *ild
 _h occurr$ imm$iately aft] deliv]y1    
7ii7 subsection 7a7 %all be appli$ )\t  
reg>d to ! phrase = :i* ! taxpay] is    
all[$ a d$uction "u section #aea if !   
taxpay] w\ld h be5 all[$ su* d$uction if
 ! dea? ( ! unborn *ild _h occurr$      
imm$iately aft] deliv]y1  7iii7         
subsection 7e77#a7 %all n apply if su*  

unborn *ild w\ld h be5 eligible = !     
taxpay] id5tification numb] describ$ 9  
su* subsection if ! dea? ( su* unborn   
*ild _h occurr$ imm$iately aft] deliv]y1
 &  7iv7 subsection 7h77#g7 %all n apply
 if su* unborn *ild w\ld h be5 eligible 
= ! social security numb] describ$ 9 su*
 subsection if ! dea? ( su* unborn *ild 
_h occurr$ imm$iately aft] deliv]y4     
7,b7 ,/illbir? ,! t]m /illbir? means    
deliv]y aft] ! involunt>y dea? ( an     
unborn *ild :o 0 c>ri$ 9 ! womb = #bj   
weeks or m4  7,c7 ,unborn *ild  7i7 ,9  
g5]al ,! 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 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4