House Bill 8621
116th Congress(2019-2020)
Child Tax Credit for Pregnant Moms Act of 2020
Introduced
Introduced in House on Oct 16, 2020
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
8621
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
Child Tax Credit for Pregnant Moms Act of 2020
This bill expands the child tax credit to allow a credit for an unborn child. The bill defines an "unborn child" as a member of the species homo sapiens, at any stage of development, who is carried in the womb.
The credit may be claimed for the year immediately preceding the year of the child's birth, if the child is born alive on or before the due date for tax returns for the year.
In certain cases in which a child is not taken into account for the credit for the year immediately preceding the year of the child's birth, the bill doubles the amount of the credit allowed for the year of the birth.
October 16, 2020
10/16/2020
Referred to the House Committee on Ways and Means.
10/16/2020
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:44:31 PM