,,ii #aagth ,,congress #b;d ,session ,s4 #cecg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #ca1 #bjbb,mr4 ,daines 7for himself1 ,mr4 ,cramer1 ,mr4 ,sasse1 ,mr4 ,boozman1 ,mr4 ,scott of ,south ,carolina1 ,mrs4 ,hyde-,smith1 ,mr4 ,lankford1 ,mr4 ,lee1 ,mr4 ,romney1 ,mr4 ,hawley1 ,mrs4 ,fischer1 ,mr4 ,rubio1 and ,mr4 ,inhofe7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a child tax credit for pregnant moms with respect to their unborn children1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,child ,tax ,credit for ,pregnant ,moms ,act of #bjbb4 #b4 ,child tax credit allowed with respect to unborn children 7a7 ,in general ,section #bd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7l7 ,credit allowed with respect to unborn children ,for purposes of this section-- 7#a7 ,in general ,the term qualifying child includes an unborn child of an eligible taxpayer1 and the requirements of subsections 7e77#a7 and 7h77#g7 shall be treated as met with respect to such child1 for-- 7,a7 the taxable year immediately preceding the year in which such child is born alive1 if the taxpayer includes on the return of tax for such taxable year a social security number for such child which is issued before the due date for such return of tax 7without regard to extensions71 or 7,b7 the taxable year in which such child is miscarried or stillborn1 if the taxpayer includes on the return of tax for the taxable year the identification number from a certificate of miscarriage or stillbirth issued for such child under section #bbi;,a7b7 of the ,public ,health ,service ,act4 7#b7 ,retroactive or double credit allowed in certain cases to ensure equal access to the credit for unborn children 7,a7 ,in general ,in the case of a qualifying child of an eligible taxpayer who is born alive and with respect to whom the credit under this section is not claimed under paragraph 7#a77;,a7 for the taxable year described in such paragraph1 for the taxable year in which the child is born alive1 with respect to such child-- 7i7 the amount of the credit allowed 7before the application of this subsection7 under subsection 7a71 and 7ii7 the amount of the credit allowed 7before the application of this subsection7 under subsection 7d77#a71 shall each be increased by the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the taxpayer for such preceding year4 7,b7 ,special rule for splitting of credit ,in the case of a child otherwise described in subparagraph 7,a7 who1 but for this subparagraph1 would not be treated as a qualifying child of the eligible taxpayer for the taxable year in which such child is born alive-- 7i7 subparagraph 7,a7 shall not apply with respect to such child1 7ii7 such child shall be treated as a qualifying child for purposes of this section for such taxable year of-- 7,i7 the eligible taxpayer1 and 7,,ii7 any other taxpayer with respect to whom such child would1 without regard to this subparagraph1 be treated as a qualifying child1 and 7iii7 in the case of the eligible taxpayer1 the amount of the credit allowed under subsection 7a7 and the amount of the credit allowed under subsection 7d77#a7 for such taxable year shall each be equal to the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the eligible taxpayer for such preceding year4 7#c7 ,definitions ,for purposes of this subsection-- 7,a7 ,born alive ,the term born alive has the meaning given such term by section #h7;b7 of title #a1 ,united ,states ,code4 7,b7 ,eligible taxpayer ,the term eligible taxpayer means a taxpayer who-- 7i7 with respect to a child1 is the mother who-- 7,i7 carries or carried such child in the womb1 and 7,,ii7 is the biological mother of such child or initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child 7or acted to such effect71 or 7ii7 in the case of a joint return1 is the husband of such mother1 but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer 7of at least #a of such mother or husband1 in the case of a joint return74 7,c7 ,social security number ,the term social security number has the meaning given such term by subsection 7h77#g74 7,d7 ,unborn child ,the term unborn child means an individual of the species homo sapiens1 from the beginning of the biological development of that individual1 including fertilization1 until the point of the earlier of being born alive or death4 4 7b7 ,conforming amendment ,subsection 7a7 of section #bd of the ,internal ,revenue ,code of #aihf is amended by striking for which the taxpayer is allowed a deduction under section #aea4 7c7 ,application ,the amendments made by this section shall apply to children born alive1 stillborn1 or miscarried in taxable years beginning after the date of the enactment of this ,act4 #c4 ,miscarriage or stillbirth certificates ,part ,a of title ,,ii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bjb et seq47 is amended by adding at the end the following3 #bbi;,a4 ,miscarriage or stillbirth certificates 7a7 ,form certifying miscarriage or stillbirth ,upon the request of a parent of an unborn child who dies pursuant to a miscarriage or stillbirth desiring a certificate described in subsection 7b71 a qualifying health care practitioner who attends or diagnoses such miscarriage or stillbirth may submit to the ,secretary1 acting through the ,director for the ,national ,center for ,health ,statistics 7referred to in this section as the ,director71 a form certifying the miscarriage or stillbirth that includes-- 7#a7 the name of the unborn child 7if provided by the requesting parent72 7#b7 the sex of the child 7if known72 7#c7 the probable gestational age of the child2 7#d7 identifying information of the parents of the unborn child2 7#e7 a written certification from such practitioner stating1 under penalty of perjury pursuant to section #agdf of title #bh1 that-- 7,a7 the mother was diagnosed as having been pregnant with the unborn child1 according to standard medical practice1 by such practitioner or another licensed health care practitioner2 and 7,b7 the unborn child died-- 7i7 as a result of a miscarriage or stillbirth attended by or diagnosed by the certifying practitioner2 and 7ii7 not as a result of an induced abortion or any other act that was intended by the mother to cause the death of the unborn child1 including through the use of any abortion-inducing drug1 but not including any treatment of an ectopic pregnancy2 7#f7 a written certification from the mother of the unborn child stating1 under penalty of perjury pursuant to section #agdf of title #bh1 ,united ,states ,code1 that the unborn child died as described in paragraph 7#i77;,b72 and 7#g7 any other information as the ,director may require4 7b7 ,certificate of miscarriage or stillbirth ,within #fj days of receipt of a form certifying a miscarriage or stillbirth submitted by a qualifying health care practitioner under subsection 7a71 the ,secretary1 acting through the ,director1 shall issue to the requesting parent a certificate of miscarriage or stillbirth that includes-- 7#a7 a unique identification number for the unborn child who was miscarried or stillborn2 7#b7 7,a7 the name of the unborn child1 as provided on the form under subsection 7a72 or 7,b7 if a name does not appear on such original or amended form and the requesting parent does not wish to provide a name for the unborn child1 baby boy or baby girl1 as applicable 7or baby if the child's sex is unknown71 and the last name of the parent2 7#c7 the probable gestational age of the child2 7#d7 the following statement1 which shall appear on the front of the certificate3 ,this certificate is not proof of a live birth2 7#e7 the names of the parents2 and 7#f7 any other information as the ,director may require4 7c7 ,fees ,the ,secretary1 acting through the ,director1 may require payment of a fee from the requesting parent for obtaining a certificate of miscarriage or stillbirth under subsection 7b71 in an amount that is not greater than the actual cost of processing such certificate4 7d7 ,disclosure ,information submitted to the ,secretary under subsection 7a7 and issued by the ,secretary under subsection 7b7 shall be confidential1 and shall not be disclosed other than as provided in such subsections or as otherwise used in the administration of the child tax credit allowed under section #bd of the ,internal ,revenue ,code of #aihf4 7e7 ,definitions ,for purposes of this section-- 7#a7 ,miscarriage ,the term miscarriage means the involuntary death of an unborn child who was carried in the womb for a period of less than #bj weeks4 7#b7 ,qualifying health care practitioner 7,a7 ,in general ,the term qualifying health care practitioner-- 7i7 means an individual who is licensed to practice medicine and surgery1 osteopathic medicine and surgery1 or midwifery1 or who is otherwise legally authorized to perform births and to diagnose and attend miscarriages or stillbirths2 and 7ii7 excludes any such individual who is acting within the scope of employment with1 self-employment as or with1 or volunteer service for1 an abortion center4 7,b7 ,abortion center ,for purposes of subparagraph 7,a77ii71 the term abortion center-- 7i7 means any entity for which at least one percent of its gross receipts are from performing abortions 7including the use or prescription of any abortion-inducing drug1 but excluding any procedure that is necessary to prevent the death of a pregnant mother whose life is endangered by a physical disorder1 physical illness1 or physical injury1 including a life-endangering physical condition caused by or arising from the pregnancy itself1 so long as every reasonable effort is made to preserve the lives of both the pregnant mother and her unborn child72 7ii7 includes the entire legal entity described in clause 7i71 including any entity that controls1 is controlled by1 or is under common control with1 such legal entity2 and 7iii7 excludes any hospital 7as defined in section #ahfa7;e7 of the ,social ,security ,act74 7#c7 ,stillbirth ,the term stillbirth means the involuntary death of an unborn child who was carried in the womb for #bj weeks or more4 7#d7 ,unborn child ,the term unborn child means an individual of the species homo sapiens1 from the beginning of the biological development of that individual1 including fertilization1 until the point of the earlier of being born alive 7as defined in section #h7;b7 of title #a1 ,united ,states ,code7 or death4 4