Child Tax Credit for Pregnant Moms Act of 2019 (S. 1150)

S. 1150 would amend the federal tax code to provide a child tax credit for pregnant people with respect to their “unborn children.”

The bill would redefine ‘qualifying child’ to include “an unborn child of an eligible taxpayer for the taxable year immediately preceding the year in which such child is born, if such child is born alive on or before the due date for the return of tax for such taxable year.”

The bill defines ‘unborn child’ to mean a “member of the species homo sapiens, at any stage of development, who is carried in the womb.”

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Related Legislation

Companion bill to H.R. 2266.

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Latest Action

4/11/19 – Introduced; referred to the Committee on Finance.

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People