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H.R. 5006House115th Congress (2017-2019)In Committee

Child Tax Credit for Pregnant Moms Act of 2018

Sponsored by Mark MeadowsRep. Mark Meadows (R-NC)
Introduced February 13, 2018

AI-Generated Summary

Updated April 15, 2026 at 8:16 PM UTC

The Child Tax Credit for Pregnant Moms Act of 2018 would change the tax code so that a pregnant woman can claim the child tax credit for an unborn child. The credit applies if the baby is born and receives a Social Security number before the tax‑return filing deadline, and it would take effect for tax years beginning after December 31, 2017.

Key Provisions

  • Adds a new paragraph to the definition of “qualifying child” so that an unborn child (a child in utero) can be counted for the child tax credit.
  • The credit is allowed if the child is born and issued a Social Security number before the tax filing deadline for that year.
  • If the child was not claimed for the previous tax year (because the child was not yet born), the credit for the birth year is doubled.
  • The amendment applies to taxable years starting after December 31, 2017.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 13, 2018

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HouseIntro Referral

Introduced in House

February 13, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 13, 2018

Floor Debate

1 member

What members said about H.R. 5006 on the floor

1 Democrat
Raul Ruiz
Rep. Raul RuizD-CA-36 · May 15, 2018

Mr. Speaker, each day law enforcement officers all across our Nation risk their lives to keep our communities safe. Today at the 37th Annual Peace Officers' Memorial, we remembered the 21,541 fallen…

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Bill Text

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Introduced in HouseIssued February 13, 2018

I

115th CONGRESS

2d Session

H. R. 5006

IN THE HOUSE OF REPRESENTATIVES

February 13, 2018

Mr. Meadows (for himself, Mrs. McMorris Rodgers, Mr. Lamborn, Mr. Messer, Mr. Weber of Texas, Mr. Brat, Mr. Rothfus, Mr. Banks of Indiana, Mr. Pearce, Mr. Farenthold, Mr. Marshall, and Mr. Biggs) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms.

1.

Short title

This Act may be cited as the Child Tax Credit for Pregnant Moms Act of 2018.

2.

Child tax credit allowed with respect to unborn children

(a)

In general

Subsection (c) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(3)

Credit allowed with respect to unborn children

(A)

In general

The term qualifying child includes an unborn child for any taxable year if such child is born and issued a social security number before the due date for the return of tax (without regard to extensions) for the taxable year. For purposes of the preceding sentence, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued to a citizen of the United States or is issued pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act.

(B)

Double credit in case of children unable to claim credit

In the case of any child who is not taken into account under subparagraph (A) for the taxable year immediately preceding the taxable year in which the child is born, the amount of the credit determined under this section with respect to such child for the taxable year of the child's birth shall be increased by 100 percent.

(C)

Unborn child

For purposes of this paragraph—

(i)

Unborn child

The term unborn child means a child in utero.

(ii)

Child in utero

The term child in utero means a member of the species homo sapiens, at any stage of development, who is carried in the womb.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2017.