,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hfba  ,,in ,,the ,,house ,,of  
,,representatives  ,october #af1        
#bjbj,mr4 ,smith of ,missouri 7for      
himself1 ,mr4 ,david ,p4 ,roe of        
,tennessee1 ,mr4 ,budd1 ,mr4 ,weber of  
,texas1 ,mr4 ,perry1 ,mr4 ,joyce of     
,pennsylvania1 ,mr4 ,allen1 and ,mr4    
,schweikert7 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 provide a child tax  
credit for pregnant moms with respect to
 their unborn children4  #a4 ,short     
title ,this ,act may be cited as the    
,child ,tax ,credit for ,pregnant ,moms 
,act of #bjbj4  #b4 ,child tax credit   
allowed with respect to unborn children 
7a7 ,in general ,subsection 7c7 of      
section #bd of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#c7 ,credit allowed with respect to    
unborn children  7,a7 ,in general ,the  

term qualifying child includes an unborn
 child of an eligible taxpayer for the  
taxable year immediately preceding the  
year in which such child is born1 if    
such child is born alive on or before   
the due date for the return of tax for  
such taxable year4  7,b7 ,double credit 
allowed in certain cases  7i7 ,in       
general ,in the case of a qualifying    
child of an eligible taxpayer who is not
 taken into account under subparagraph  
7,a7 7including by reason of subsection 
7h77#g7 or any other provision of this  
section7 for the taxable year           
immediately preceding the year in which 
such child is born alive-- 7,i7 the     
amount of the credit determined under   
subsection 7a71 and  7,,ii7 the amount  
determined under subsection 7d77#a71    
shall each be increased by #ajj percent 
with respect to such child for the      
taxable year in which the child is born4
  7ii7 ,special rule for splitting of   
double credit ,in the case of a child   
otherwise described in clause 7i7 who   

7but for this clause7 would not be      
treated as a qualifying child of the    
eligible taxpayer for the taxable year  
in which such child is born by reason of
 paragraph 7#a77;,b7 or 7#d7 of section 
#aeb7;c7-- 7,i7 such child shall be     
treated as a qualifying child for       
purposes of this section for such       
taxable year of-- 7aa7 the eligible     
taxpayer1 and  7bb7 any other taxpayer  
with respect to whom such child would1  
without regard to this clause1 be       
treated as a qualifying child1 and      
7,,ii7 clause 7i7 shall not apply with  
respect to such child4  7,c7            
,definitions ,for purposes of this      
paragraph-- 7i7 ,unborn child ,the term 
unborn child means a member of the      
species homo sapiens1 at any stage of   
development1 who is carried in the womb4
  7ii7 ,eligible taxpayer  7,i7 ,in     
general ,the term eligible taxpayer     
means1 with respect to an unborn child  
taken into account under subparagraph   
7,a7 or a qualifying child taken into   

account under subparagraph 7,b7-- 7aa7  
the woman who carries or carried such   
child in the womb and1 except in the    
case of embryo adoption1 is the         
biological mother of such child1 and    
7bb7 if filing a joint return1 the      
husband of such woman4  7,,ii7 ,embryo  
adoption ,for purposes of subclause     
7,i71 the term embryo adoption means the
 lawful transfer of an unborn child at  
the embryonic stage of development into 
the womb of a woman who-- 7aa7 is not   
the biological mother of such child1 and
  7bb7 intends to bear and to be the    
permanent mother of such child4  7iii7  
,born alive ,the term born alive has the
 meaning given such term by section     
#h7;b7 of title #a1 ,united ,states     
,code4  4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
the date of the enactment of this ,act4