II
115th CONGRESS
2d Session
S. 2420
IN THE SENATE OF THE UNITED STATES
February 13, 2018
Mr. Daines (for himself, Mrs. Ernst, Mrs. Fischer, Mr. Lankford, Mr. Inhofe, and Mr. Blunt) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide a child tax credit for pregnant moms.
Short title
This Act may be cited as the Child Tax Credit for Pregnant Moms Act of 2018
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Child tax credit allowed with respect to unborn children
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:
Credit allowed with respect to unborn children
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.
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.
Unborn child
For purposes of this paragraph—
Unborn child
The term unborn child means a child in utero.
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.
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Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2017.