To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

This bill proposes to amend the Internal Revenue Code of 1986, specifically Section 24(c), to extend eligibility for the child tax credit to include instances of stillbirths . The core intent is to allow parents who experience a stillbirth to claim the child tax credit, treating the unborn child as a qualifying child as if their death occurred immediately after delivery. Key provisions of the bill clarify that certain requirements for the credit, such as the deduction under section 151 or the need for a taxpayer identification or social security number, would be waived if the unborn child would have met these criteria had they been born alive. The legislation defines "stillbirth" as the delivery following spontaneous intrauterine fetal demise of an unborn child carried for a gestational period of 20 weeks or more. Furthermore, an "unborn child" is defined as a member of the species homo sapiens at any stage of development carried in the womb, ensuring a clear scope for the credit's application.