Sec. 3. Treatment of unborn children
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Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: For purposes of this section— The term qualifying child includes an unborn child of an eligible taxpayer, and the requirements of subsection (c)(1)(C) shall be treated as met with respect to such child, for the taxable year immediately preceding the year in which such child is born alive, if the taxpayer includes on the return of tax for such taxable year a social security number for such child which is issued before the due date for such return of tax (without regard to extensions).
In the case of a qualifying child of an eligible taxpayer who is born alive and with respect to whom the credit under this section is not claimed under paragraph
(1)for the taxable year described in such paragraph, for the taxable year in which the child is born alive, with respect to such child— the amount of the credit allowed (before the application of this subsection) under subsection (a), and the amount of the credit allowed (before the application of this subsection) under subsection (d)(1), shall each be increased by the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the taxpayer for such preceding year. 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 alive— subparagraph
(A)shall not apply with respect to such child, such child shall be treated as a qualifying child for purposes of this section for such taxable year of— the eligible taxpayer, and any other taxpayer with respect to whom such child would, without regard to this subparagraph, be treated as a qualifying child, and in the case of the eligible taxpayer, the amount of the credit allowed under subsection
(a)and the amount of the credit allowed under subsection (d)(1) for such taxable year shall each be equal to the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the eligible taxpayer for such preceding year. For purposes of this subsection— The term born alive has the meaning given such term by section 8(b) of title 1, United States Code. The term eligible taxpayer means a taxpayer who— with respect to a child, is the mother who— carries or carried such child in the womb, and is the biological mother of such child or initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child (or acted to such effect), or in the case of a joint return, is the husband of such mother, but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer (of at least 1 of such mother or husband, in the case of a joint return). The term social security number has the meaning given such term by subsection (c)(3). The term unborn child means an individual of the species homo sapiens, from the beginning of the biological development of that individual, including fertilization, until the point of the earlier of being born alive or death. . The amendment made by this section shall apply to children born alive in taxable years beginning after December 31, 2022.