House Bill 5006
115th Congress(2017-2018)
Child Tax Credit for Pregnant Moms Act of 2018
Introduced
Introduced in House on Feb 13, 2018
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
5006
Congress
115
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 2018
This bill amends the Internal Revenue Code, with respect to the child tax credit, to allow the credit to be used for an unborn child if the child is born and issued a Social Security number before the due date for the tax return (without regard to extensions) for the taxable year.
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.
If 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.
February 13, 2018
02/13/2018
Referred to the House Committee on Ways and Means.
02/13/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:40:33 PM