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House Bill 2461
116th Congress(2019-2020)
Savannah Hope Stillbirth Child Tax Credit Act
Introduced
Introduced
Introduced in House on May 1, 2019
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Introduced in House 
May 1, 2019
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Introduced in House(May 1, 2019)
May 1, 2019
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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H. R. 2461 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2461


To amend the Internal Revenue Code of 1986 to allow a refundable credit with respect to any stillborn child of a taxpayer.

IN THE HOUSE OF REPRESENTATIVES

May 1, 2019

Mr. Phillips (for himself and Mr. Wittman) 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 allow a refundable credit with respect to any stillborn child of a taxpayer.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Savannah Hope Stillbirth Child Tax Credit Act”.

SEC. 2. Stillborn child credit.

(a) In general.—Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(i) Refundable stillborn child credit.—

“(1) IN GENERAL.—The aggregate credits allowed to a taxpayer under subpart C (determined after the application of subsection (d)) shall be increased by $2,000 for each birth by the taxpayer of a stillborn child during the taxable year.

“(2) OTHER REQUIREMENTS.—No increase shall be allowed under paragraph (1), unless—

“(A) the stillborn child would have been a qualifying child (as defined in section 152(c)) of the taxpayer for the taxable year but for such stillbirth, and

“(B) the taxpayer includes with the return of tax for the taxable year with respect to the birth a death certificate, a certificate of birth resulting in stillbirth, or such other documentation as the Secretary may prescribe.

“(3) INCREASE NOT TREATED AS CREDIT ALLOWED UNDER THIS SUBPART.—The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart.”.

(b) Conforming amendment.—Section 6211(b)(4)(A) of such Code is amended by inserting “24(i),” after “24(d),”.

(c) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2018.