,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gdbe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #bj1         
#bjbd,mr4 ,s*weik]t introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide a d$uction = c]ta9 newborn      
exp5ses4  #a4 ,d$uction = c]ta9 newborn 
exp5ses  7a7 ,9 g5]al ,"p ,,vii (       
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #bac ! foll[+ new section3
  #bad4 ,c]ta9 newborn exp5ses  7a7 ,9  
g5]al ,9 ! case ( an individual1 !re    
%all be all[$ z a d$uction ! qualifi$   
newborn exp5ses paid by ! taxpay] = a   
qualify+ *ild ( ! taxpay] dur+ ! taxable
 ye> :i* includes ! date ( su* *ild's   
bir?4  7b7 ,limitations  7#a7 ,maximum  
d$uction ,! qualifi$ newborn exp5ses    
tak5 into acc\nt "u subsection 7a7 )    
respect to any qualify+ *ild %all n     
exce$ #e1jjj4  7#b7 ,limitation bas$ on 
modifi$ adju/$ gross income ,no d$uction

 %all be all[$ "u subsection to any     
taxpay] = any taxable ye> if su*        
taxpay]'s modifi$ adju/$ gross income = 
su* taxable ye> exce$s #ajj1jjj         
7#bjj1jjj1 9 ! case ( a jo9t return74   
7#c7 ,modifi$ adju/$ gross income ,=    
purposes ( ?is subsection1 ! t]m modifi$
 adju/$ gross income means adju/$ gross 
income det]m9$ )\t reg>d to ?is section 
& increas$ by any am\nt exclud$ f gross 
income "u section #iaa1 #ica1 or #icc4  
7c7 ,qualifi$ newborn exp5ses ,=        
purposes ( ?is section1 ! t]m qualifi$  
newborn exp5ses means am\nt paid =      
infant =mula1 baby bottles1 diap]s1     
infant c> seat1 baby /roll]1 & a crib4  
,n m ?an "o infant c> seat1 "o baby     
/roll]1 & "o crib %all be tak5 into     
acc\nt "u ?is section ) respect to any  
qualify+ *ild4  7d7 ,social security    
numb] requirem5ts  7#a7 ,taxpay] ,no    
d$uction %all be all[$ "u subsection 7a7
 = any taxable ye> unless ! taxpay]     
includes ! social security numb] ( !    
taxpay] 79 ! case ( a jo9t return1 !    

social security numb] ( ei!r sp\se7 on !
 return ( tax = su* taxable ye>4  7#b7  
,qualify+ *ild ,qualifi$ newborn exp5ses
 ( a qualify+ *ild %all n be tak5 into  
acc\nt "u ?is section = any taxable ye> 
unless ! taxpay] includes ! social      
security numb] ( su* qualify+ *ild on ! 
return ( tax = su* taxable ye>4  7#c7   
,social security numb] ,= purposes ( ?is
 subsection-- 7,a7 ,9 g5]al ,! t]m      
social security numb] means a social    
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration1 b   
only if ! social security numb] is      
issu$-- 7i7 to a citiz5 ( ! ,unit$      
,/ates or pursuant to subclause 7,i7 7or
 t portion ( subclause 7,,iii7 t relat$ 
to subclause 7,i77 ( section            
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act1 &  7ii7 be=e ! due date 
( ! return ( tax on :i* su* numb] is    
requir$ to be includ$4  7,b7 ,adoption  
taxpay] id5tification numb]s ,= purposes
 ( p>agraph 7#b71 9 ! case ( a qualify+ 
*ild :o is adopt$ or plac$ = adoption1 !

 t]m social security numb] %all include 
! adoption taxpay] id5tification numb] (
 su* *ild4  7e7 ,election ,to det]m9e   
d$uction = taxable ye> foll[+ bir? ye>  
,if ! taxpay] elects 7at su* "t & 9 su* 
mann] z ! ,secret>y may provide7 !      
application ( ?is subsection ) respect  
to any qualify+ *ild1 subsection 7a7    
%all be appli$ ) respect to su* qualify+
 *ild by sub/itut+ ! taxable ye>        
imm$iately foll[+ ! taxable ye> = !     
taxable ye>4  7f7 ,qualify+ *ild ,=     
purposes ( ?is section1 ! t]m qualify+  
*ild has ! mean+ giv5 su* t]m by section
 #aeb4  7g7 ,t]m9ation ,no cr$it %all be
 all[$ "u ?is section = any taxable ye> 
beg9n+ aft] ,decemb] #ca1 #bjbi4  4  7b7
 ,d$uction all[$ :e!r or n taxpay]      
itemizes ,section #fb7;a7 ( su* ,code is
 am5d$ by ins]t+ aft] p>agraph 7#g7 !   
foll[+ new p>agraph3  7#h7 ,c]ta9       
newborn exp5ses ,! d$uction all[$ by    
section #bad4  4  7c7 ,omission (       
correct social security numb] treat$ z a
 ma!matical or cl]ical error ,section   

#fbac7;g77#b7 ( su* ,code is am5d$ by   
/rik+ & at ! end ( subp>agraph 7,u71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,v7 & ins]t+ 1 &1 & by ins]t+ aft]     
subp>agraph 7,v7 ! foll[+ new           
subp>agraph3  7,w7 an omission ( a      
correct social security numb] "u        
p>agraph 7#a7 or 7#b7 ( section #bad7;d7
 to be includ$ on ! return4  4  7d7     
,cl]ical am5dm5t ,"p ,,vii ( sub*apt] ,b
 ( *apt] #a ( su* ,code is am5d$ by     
ins]t+ aft] ! item relat+ to section    
#bac ! foll[+ new item3  ,sec4 #bad4    
,c]ta9 newborn exp5ses4  4  7e7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd4