,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hfba  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #af1 #bjbj,mr4
 ,smi? ( ,miss\ri 7= himself1 ,mr4      
,david ,p4 ,roe ( ,t5nessee1 ,mr4 ,budd1
 ,mr4 ,web] ( ,texas1 ,mr4 ,p]ry1 ,mr4  
,joyce ( ,p5nsylvania1 ,mr4 ,all51 &    
,mr4 ,s*weik]t7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a *ild 
tax cr$it = pregnant moms ) respect to  
_! unborn *ildr54  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,*ild ,tax ,cr$it =
 ,pregnant ,moms ,act ( #bjbj4  #b4     
,*ild tax cr$it all[$ ) respect to      
unborn *ildr5  7a7 ,9 g5]al ,subsection 
7c7 ( section #bd ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#c7 ,cr$it     
all[$ ) respect to unborn *ildr5  7,a7  
,9 g5]al ,! t]m qualify+ *ild includes  
an unborn *ild ( an eligible taxpay] = !
 taxable ye> imm$iately prec$+ ! ye> 9  
:i* su* *ild is born1 if su* *ild is    

born alive on or be=e ! due date = !    
return ( tax = su* taxable ye>4  7,b7   
,d\ble cr$it all[$ 9 c]ta9 cases  7i7 ,9
 g5]al ,9 ! case ( a qualify+ *ild ( an 
eligible taxpay] :o is n tak5 into      
acc\nt "u subp>agraph 7,a7 7includ+ by  
reason ( subsection 7h77#g7 or any o!r  
provision ( ?is section7 = ! taxable ye>
 imm$iately prec$+ ! ye> 9 :i* su* *ild 
is born alive-- 7,i7 ! am\nt ( ! cr$it  
det]m9$ "u subsection 7a71 &  7,,ii7 !  
am\nt det]m9$ "u subsection 7d77#a71    
%all ea* be increas$ by #ajj p]c5t )    
respect to su* *ild = ! taxable ye> 9   
:i* ! *ild is born4  7ii7 ,special rule 
= splitt+ ( d\ble cr$it ,9 ! case ( a   
*ild o!rwise describ$ 9 clause 7i7 :o 7b
 = ?is clause7 w\ld n be treat$ z a     
qualify+ *ild ( ! eligible taxpay] = !  
taxable ye> 9 :i* su* *ild is born by   
reason ( p>agraph 7#a77;,b7 or 7#d7 (   
section #aeb7;c7-- 7,i7 su* *ild %all be
 treat$ z a qualify+ *ild = purposes (  
?is section = su* taxable ye> (-- 7aa7 !
 eligible taxpay]1 &  7bb7 any o!r      

taxpay] ) respect to :om su* *ild w\ld1 
)\t reg>d to ?is clause1 be treat$ z a  
qualify+ *ild1 &  7,,ii7 clause 7i7 %all
 n apply ) respect to su* *ild4  7,c7   
,def9itions ,= purposes ( ?is p>agraph--
 7i7 ,unborn *ild ,! t]m unborn *ild    
means a memb] ( ! species homo sapi5s1  
at any /age ( developm5t1 :o is c>ri$ 9 
! womb4  7ii7 ,eligible taxpay]  7,i7 ,9
 g5]al ,! t]m eligible taxpay] means1 ) 
respect to an unborn *ild tak5 into     
acc\nt "u subp>agraph 7,a7 or a qualify+
 *ild tak5 into acc\nt "u subp>agraph   
7,b7-- 7aa7 ! woman :o c>ries or c>ri$  
su* *ild 9 ! womb &1 except 9 ! case (  
embryo adoption1 is ! biological "m (   
su* *ild1 &  7bb7 if fil+ a jo9t return1
 ! husb& ( su* woman4  7,,ii7 ,embryo   
adoption ,= purposes ( subclause 7,i71 !
 t]m embryo adoption means ! lawful     
transf] ( an unborn *ild at ! embryonic 
/age ( developm5t into ! womb ( a woman 
:o-- 7aa7 is n ! biological "m ( su*    
*ild1 &  7bb7 int5ds to be> & to be !   
p]man5t "m ( su* *ild4  7iii7 ,born     

alive ,! t]m born alive has ! mean+ giv5
 su* t]m by section #h7;b7 ( title #a1  
,unit$ ,/ates ,code4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4