,,ii  #aag? ,,congress  #b;d ,session   
,s4 #cecg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,janu>y #ca1 #bjbb,mr4 
,da9es 7= himself1 ,mr4 ,cram]1 ,mr4    
,sasse1 ,mr4 ,boozman1 ,mr4 ,scott (    
,s\? ,c>ol9a1 ,mrs4 ,hyde-,smi?1 ,mr4   
,lank=d1 ,mr4 ,lee1 ,mr4 ,romney1 ,mr4  
,hawley1 ,mrs4 ,fis*]1 ,mr4 ,rubio1 &   
,mr4 ,inh(e7 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a *ild tax cr$it = pregnant    
moms ) respect to _! unborn *ildr51 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,*ild ,tax ,cr$it =    
,pregnant ,moms ,act ( #bjbb4  #b4 ,*ild
 tax cr$it all[$ ) respect to unborn    
*ildr5  7a7 ,9 g5]al ,section #bd ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7l7 ,cr$it all[$ ) respect 
to unborn *ildr5 ,= purposes ( ?is      
section-- 7#a7 ,9 g5]al ,! t]m qualify+ 
*ild includes an unborn *ild ( an       

eligible taxpay]1 & ! requirem5ts (     
subsections 7e77#a7 & 7h77#g7 %all be   
treat$ z met ) respect to su* *ild1 =-- 
7,a7 ! taxable ye> imm$iately prec$+ !  
ye> 9 :i* su* *ild is born alive1 if !  
taxpay] includes on ! return ( tax = su*
 taxable ye> a social security numb] =  
su* *ild :i* is issu$ be=e ! due date = 
su* return ( tax 7)\t reg>d to          
ext5sions71 or  7,b7 ! taxable ye> 9 :i*
 su* *ild is misc>ri$ or /illborn1 if ! 
taxpay] includes on ! return ( tax = !  
taxable ye> ! id5tification numb] f a   
c]tificate ( misc>riage or /illbir?     
issu$ = su* *ild "u section #bbi;,a7b7 (
 ! ,public ,heal? ,s]vice ,act4  7#b7   
,retroactive or d\ble cr$it all[$ 9     
c]ta9 cases to ensure equal access to ! 
cr$it = unborn *ildr5  7,a7 ,9 g5]al ,9 
! case ( a qualify+ *ild ( an eligible  
taxpay] :o is born alive & ) respect to 
:om ! cr$it "u ?is section is n claim$  
"u p>agraph 7#a77;,a7 = ! taxable ye>   
describ$ 9 su* p>agraph1 = ! taxable ye>
 9 :i* ! *ild is born alive1 ) respect  

to su* *ild-- 7i7 ! am\nt ( ! cr$it     
all[$ 7be=e ! application ( ?is         
subsection7 "u subsection 7a71 &  7ii7 !
 am\nt ( ! cr$it all[$ 7be=e !          
application ( ?is subsection7 "u        
subsection 7d77#a71  %all ea* be        
increas$ by ! am\nt ( ! cr$it :i* w\ld h
 be5 all[$ "u ea* su* subsection        
respectively ) respect to su* *ild = !  
prec$+ taxable ye> if su* *ild _h be5   
treat$ z a qualify+ *ild ( ! taxpay] =  
su* prec$+ ye>4  7,b7 ,special rule =   
splitt+ ( cr$it ,9 ! case ( a *ild      
o!rwise describ$ 9 subp>agraph 7,a7 :o1 
b = ?is subp>agraph1 w\ld n be treat$ z 
a qualify+ *ild ( ! eligible taxpay] = !
 taxable ye> 9 :i* su* *ild is born     
alive-- 7i7 subp>agraph 7,a7 %all n     
apply ) respect to su* *ild1  7ii7 su*  
*ild %all be treat$ z a qualify+ *ild = 
purposes ( ?is section = su* taxable ye>
 (-- 7,i7 ! eligible taxpay]1 &  7,,ii7 
any o!r taxpay] ) respect to :om su*    
*ild w\ld1 )\t reg>d to ?is subp>agraph1
 be treat$ z a qualify+ *ild1 &  7iii7 9

 ! case ( ! eligible taxpay]1 ! am\nt ( 
! cr$it all[$ "u subsection 7a7 & !     
am\nt ( ! cr$it all[$ "u subsection     
7d77#a7 = su* taxable ye> %all ea* be   
equal to ! am\nt ( ! cr$it :i* w\ld h   
be5 all[$ "u ea* su* subsection         
respectively ) respect to su* *ild = !  
prec$+ taxable ye> if su* *ild _h be5   
treat$ z a qualify+ *ild ( ! eligible   
taxpay] = su* prec$+ ye>4  7#c7         
,def9itions ,= purposes ( ?is           
subsection-- 7,a7 ,born alive ,! t]m    
born alive has ! mean+ giv5 su* t]m by  
section #h7;b7 ( title #a1 ,unit$ ,/ates
 ,code4  7,b7 ,eligible taxpay] ,! t]m  
eligible taxpay] means a taxpay] :o--   
7i7 ) respect to a *ild1 is ! "m :o--   
7,i7 c>ries or c>ri$ su* *ild 9 ! womb1 
&  7,,ii7 is ! biological "m ( su* *ild 
or initiat$ ! pregnancy ) ! int5tion (  
be>+ & reta9+ cu/ody ( & p>5tal rights  
to su* *ild 7or act$ to su* effect71 or 
7ii7 9 ! case ( a jo9t return1 is !     
husb& ( su* "m1  b only if su* taxpay]  
includes on ! return ( tax = ! taxable  

ye> ! social security numb] ( su*       
taxpay] 7( at lea/ #a ( su* "m or husb&1
 9 ! case ( a jo9t return74  7,c7       
,social security numb] ,! t]m social    
security numb] has ! mean+ giv5 su* t]m 
by subsection 7h77#g74  7,d7 ,unborn    
*ild ,! t]m unborn *ild means an        
individual ( ! species homo sapi5s1 f ! 
beg9n+ ( ! biological developm5t ( t    
individual1 includ+ f]tilization1 until 
! po9t ( ! e>li] ( be+ born alive or    
dea?4  4  7b7 ,con=m+ am5dm5t           
,subsection 7a7 ( section #bd ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ = :i* ! taxpay] is all[$ a     
d$uction "u section #aea4  7c7          
,application ,! am5dm5ts made by ?is    
section %all apply to *ildr5 born alive1
 /illborn1 or misc>ri$ 9 taxable ye>s   
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,misc>riage or /illbir?      
c]tificates ,"p ,a ( title ,,ii ( !     
,public ,heal? ,s]vice ,act 7#db        
,u4,s4,c4 #bjb et seq47 is am5d$ by add+
 at ! end ! foll[+3  #bbi;,a4           

,misc>riage or /illbir? c]tificates  7a7
 ,=m c]tify+ misc>riage or /illbir? ,^u 
! reque/ ( a p>5t ( an unborn *ild :o   
dies pursuant to a misc>riage or        
/illbir? desir+ a c]tificate describ$ 9 
subsection 7b71 a qualify+ heal? c>e    
practition] :o att5ds or diagnoses su*  
misc>riage or /illbir? may submit to !  
,secret>y1 act+ ?r\gh ! ,director = !   
,national ,c5t] = ,heal? ,/ati/ics      
7ref]r$ to 9 ?is section z ! ,director71
 a =m c]tify+ ! misc>riage or /illbir? t
 includes-- 7#a7 ! "n ( ! unborn *ild   
7if provid$ by ! reque/+ p>5t72  7#b7 ! 
sex ( ! *ild 7if kn[n72  7#c7 ! probable
 ge/ational age ( ! *ild2  7#d7 id5tify+
 in=mation ( ! p>5ts ( ! unborn *ild2   
7#e7 a writt5 c]tification f su*        
practition] /at+1 "u p5alty ( p]jury    
pursuant to section #agdf ( title #bh1  
t-- 7,a7 ! "m 0 diagnos$ z hav+ be5     
pregnant ) ! unborn *ild1 accord+ to    
/&>d m$ical practice1 by su* practition]
 or ano!r lic5s$ heal? c>e practition]2 
&  7,b7 ! unborn *ild di$-- 7i7 z a     

result ( a misc>riage or /illbir? att5d$
 by or diagnos$ by ! c]tify+            
practition]2 &  7ii7 n z a result ( an  
induc$ abortion or any o!r act t 0      
int5d$ by ! "m to cause ! dea? ( !      
unborn *ild1 includ+ ?r\gh ! use ( any  
abortion-induc+ drug1 b n includ+ any   
treatm5t ( an ectopic pregnancy2  7#f7 a
 writt5 c]tification f ! "m ( ! unborn  
*ild /at+1 "u p5alty ( p]jury pursuant  
to section #agdf ( title #bh1 ,unit$    
,/ates ,code1 t ! unborn *ild di$ z     
describ$ 9 p>agraph 7#i77;,b72 &  7#g7  
any o!r in=mation z ! ,director may     
require4  7b7 ,c]tificate ( misc>riage  
or /illbir? ,)9 #fj days ( receipt ( a  
=m c]tify+ a misc>riage or /illbir?     
submitt$ by a qualify+ heal? c>e        
practition] "u subsection 7a71 !        
,secret>y1 act+ ?r\gh ! ,director1 %all 
issue to ! reque/+ p>5t a c]tificate (  
misc>riage or /illbir? t includes-- 7#a7
 a unique id5tification numb] = ! unborn
 *ild :o 0 misc>ri$ or /illborn2  7#b7  
7,a7 ! "n ( ! unborn *ild1 z provid$ on 

! =m "u subsection 7a72 or  7,b7 if a "n
 does n appe> on su* orig9al or am5d$ =m
 & ! reque/+ p>5t does n wi% to provide 
a "n = ! unborn *ild1 baby boy or baby  
girl1 z applicable 7or baby if ! *ild's 
sex is unkn[n71 & ! la/ "n ( ! p>5t2    
7#c7 ! probable ge/ational age ( ! *ild2
  7#d7 ! foll[+ /atem5t1 :i* %all appe> 
on ! front ( ! c]tificate3 ,?is         
c]tificate is n pro( ( a live bir?2     
7#e7 ! names ( ! p>5ts2 &  7#f7 any o!r 
in=mation z ! ,director may require4    
7c7 ,fees ,! ,secret>y1 act+ ?r\gh !    
,director1 may require paym5t ( a fee f 
! reque/+ p>5t = obta9+ a c]tificate (  
misc>riage or /illbir? "u subsection    
7b71 9 an am\nt t is n great] ?an !     
actual co/ ( process+ su* c]tificate4   
7d7 ,disclosure ,in=mation submitt$ to !
 ,secret>y "u subsection 7a7 & issu$ by 
! ,secret>y "u subsection 7b7 %all be   
confid5tial1 & %all n be disclos$ o!r   
?an z provid$ 9 su* subsections or z    
o!rwise us$ 9 ! adm9i/ration ( ! *ild   
tax cr$it all[$ "u section #bd ( !      

,int]nal ,rev5ue ,code ( #aihf4  7e7    
,def9itions ,= purposes ( ?is section-- 
7#a7 ,misc>riage ,! t]m misc>riage means
 ! involunt>y dea? ( an unborn *ild :o 0
 c>ri$ 9 ! womb = a p]iod ( less ?an #bj
 weeks4  7#b7 ,qualify+ heal? c>e       
practition]  7,a7 ,9 g5]al ,! t]m       
qualify+ heal? c>e practition]-- 7i7    
means an individual :o is lic5s$ to     
practice m$ic9e & surg]y1 o/eopa?ic     
m$ic9e & surg]y1 or midwif]y1 or :o is  
o!rwise legally au?oriz$ to p]=m bir?s &
 to diagnose & att5d misc>riages or     
/illbir?s2 &  7ii7 excludes any su*     
individual :o is act+ )9 ! scope (      
employm5t )1 self-employm5t z or )1 or  
volunte] s]vice =1 an abortion c5t]4    
7,b7 ,abortion c5t] ,= purposes (       
subp>agraph 7,a77ii71 ! t]m abortion    
c5t]-- 7i7 means any entity = :i* at    
lea/ "o p]c5t ( its gross receipts are f
 p]=m+ abortions 7includ+ ! use or      
prescription ( any abortion-induc+ drug1
 b exclud+ any proc$ure t is necess>y to
 prev5t ! dea? ( a pregnant "m ^: life  

is endang]$ by a physical disord]1      
physical illness1 or physical injury1   
includ+ a life-endang]+ physical        
condition caus$ by or aris+ f !         
pregnancy itself1 s long z e reasonable 
ef=t is made to pres]ve ! lives ( bo? ! 
pregnant "m & h] unborn *ild72  7ii7    
includes ! entire legal entity describ$ 
9 clause 7i71 includ+ any entity t      
controls1 is controll$ by1 or is "u     
common control )1 su* legal entity2 &   
7iii7 excludes any hospital 7z def9$ 9  
section #ahfa7;e7 ( ! ,social ,security 
,act74  7#c7 ,/illbir? ,! t]m /illbir?  
means ! involunt>y dea? ( an unborn *ild
 :o 0 c>ri$ 9 ! womb = #bj weeks or m4  
7#d7 ,unborn *ild ,! t]m unborn *ild    
means an individual ( ! species homo    
sapi5s1 f ! beg9n+ ( ! biological       
developm5t ( t individual1 includ+      
f]tilization1 until ! po9t ( ! e>li] (  
be+ born alive 7z def9$ 9 section #h7;b7
 ( title #a1 ,unit$ ,/ates ,code7 or    
dea?4  4