S.Amdt. 954

SA 954. Mr. DAINES (for himself, Mr. Lankford, and Mr. Romney)
submitted an amendment intended to be proposed to amendment SA 891
proposed by Mr. Schumer to the bill H.R. 1319, to provide for
reconciliation pursuant to title II of S. Con. Res. 5; which was
ordered to lie on the table; as follows:

At the end of part 2 of subtitle G of title IX, add the
following:

SEC. 9613. CREDIT ALLOWED WITH RESPECT TO UNBORN CHILDREN.

(a) In General.--Section 24 of the Internal Revenue Code of
1986, as amended by this Act, is further amended by adding at
the end the following new subsection:
``(l) Credit Allowed With Respect to Unborn Children.--In
the case of any child born in a taxable year beginning after
December 31, 2021, and before January 1, 2023, for purposes
of this section--
``(1) In general.--In the case of an unborn child of an
eligible taxpayer--
``(A) such child shall be treated as a qualifying child of
the eligible taxpayer for the taxable year immediately
preceding the year in which such child is born, if such child
is born on or before the due date for the return of tax for
such taxable year, and
``(B) subsection (a) shall be applied without regard to
whether the taxpayer is allowed a deduction under section 151
with respect to the child.
``(2) Double credit allowed in certain cases.--
``(A) In general.--In the case of an unborn child of an
eligible taxpayer with respect to whom a credit is not
allowed under this section by reason of paragraph (1)
(including by reason of subsection (h)(7) or any other
provision of this section) for the taxable year immediately
preceding the year in which such child is born--
``(i) the amount of the credit determined under subsection
(a), and
``(ii) the amount determined under subsection (d)(1),
shall each be increased by 100 percent with respect to such
child for the taxable year in which the child is born.
``(B) Special rule for splitting of double credit.--In the
case of a child otherwise described in subparagraph (A) who
(but for this subparagraph) 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
(1)(B) or (4) of section 152(c)--
``(i) subparagraph (A) shall not apply to such child,
``(ii) such child shall be treated for purposes of this
section for such taxable year as a qualifying child of--

``(I) the eligible taxpayer, and
``(II) any other taxpayer with respect to whom such child
would, without regard to this subparagraph, be treated as a
qualifying child, and

``(iii) subsection (a) shall be applied to the eligible
taxpayer without regard to whether the taxpayer is allowed a
deduction under section 151 with respect to the child.
``(3) Modification of threshold amount.--Solely for
purposes of determining the credit allowed by reason of this
subsection, subsection (h)(3) shall be applied--
``(A) by substituting `$300,000' for `$400,000', and
``(B) by substituting `$150,000' for `$200,000'.
``(4) Application in possessions.--Subsection (k) shall be
applied--
``(A) by substituting `(determined without regard to this
subsection and subsection (l))' for `(determined without
regard to this subsection)' in paragraph (1)(A) thereof,
``(B) by substituting `determined under this section
(without regard to subsection (l))' for `determined under
this section' in paragraph (2)(B)(i) thereof, and
``(C) by substituting `the provisions of this section
(other than subsection (l))' for `the provisions of this
section' in paragraph (3)(A) thereof, and
``(D) by substituting `the rules of paragraph (2)(B) (after
application of subsection (l)(4)(B))' for `the rules of
paragraph (2)(B)' in paragraph (3)(C)(ii)(III).
``(5) Application in 2021.--Subsections (i) and (j) and
section 7527A shall not apply with respect to a child who is
treated as a qualifying child for taxable years beginning in
2021 solely by reason of this subsection.
``(6) Definitions.--For purposes of this subsection--
``(A) Unborn child.--The term `unborn child' means a member
of the species homo sapiens, at any stage of development, who
is carried in the womb.
``(B) Eligible taxpayer.--The term `eligible taxpayer'
means, with respect to a child--
``(i) the mother who carries or carried such child in the
womb, and
``(ii) if filing a joint return, the spouse of such
mother.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.

SEC. 9614. EXTENSION OF SOCIAL SECURITY NUMBER REQUIREMENTS.

(a) In General.--Section 24(h)(1) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(1) In general.--This section shall be applied--
``(A) in the case of a taxable year beginning after
December 31, 2017, and before January 1, 2026, as provided in
paragraphs (2) through (6), and
``(B) in the case of a taxable year beginning after
December 31, 2017, and before January 1, 2031, as provided in
paragraph (7).''.
(b) Conforming Amendment.--The heading for section 24(h) of
such Code is amended by striking ``for Taxable Years 2018
Through 2025'' and inserting ``Certain Taxable Years After
2017''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2021.
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