Sec. 4. Refundable personal credit for individuals who have suffered a stillbirth

395 words·~2 min read·/bill/117/hr/6031/ih/section-4

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to $3,600. For purposes of this section, the term eligible individual means any individual— who suffered during the taxable year the stillbirth of a child who would have been a qualifying child of the taxpayer (within the meaning of section 152) for the taxable year if such child had been born live; and for whom a certificate of birth resulting in stillbirth has been issued under applicable State law.

For purposes of this section, the term stillbirth means the delivery of a child where there was a spontaneous death of the child, not induced by any purposeful act, before the complete delivery from the child's mother. No credit shall be allowed under this section to a taxpayer unless the taxpayer includes the social security number of such taxpayer on the return of tax for the taxable year. In the case of a joint return, the requirements of this subsection shall be treated as met as long as 1 spouse includes a social security number on the return of tax for the taxable year.

For purposes of this subsection, 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 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, and before the due date for such return. . The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Stillbirths. . Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . Paragraph

(2)of section 1324(b) of title 31, United States Code, is amended by inserting , 36C after 36B . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.