H.R. 3367

116TH CONGRESS
1ST SESSION

H.R. 3367

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

JUNE 19, 2019

Mr. PHILLIPS 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. STILLBORN CHILD CREDIT.

(a) IN GENERAL. — Section 24(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

"(3) SPECIAL RULE FOR STILLBORN CHILD. —

"(A) IN GENERAL. — The term 'qualifying child' shall include a qualifying stillborn child who, if born alive during the taxable year of the stillbirth, would have been a qualifying child of the taxpayer for the taxable year.

"(B) QUALIFYING STILLBORN CHILD. — The term 'qualifying stillborn child' means a child who dies at 20 or more weeks of gestation before or during delivery, and for whom a fetal death report is required to be filed under the vital statistics laws of the State in which such death occurs.

"(C) SUBSTANTIATION. — Except as otherwise provided by the Secretary, no credit shall be allowed under this section with respect to a qualifying stillborn child unless the taxpayer receives a statement furnished under section 6039K and has any other additional information as the Secretary may prescribe.

"(D) IDENTIFICATION REQUIREMENTS EXCEPTION. — Subsection (e)(1) and (h)(7) shall not apply for purposes of determining a credit under this section with respect to a qualifying stillborn child.".

(b) INFORMATION REPORTING. —

(1) IN GENERAL. — Subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after section 6039J the following new section:

"SEC. 6039K. INFORMATION REPORTING WITH RESPECT TO FETAL DEATH REPORTS.

"(a) REPORTING REQUIREMENT. — In the case of the death of a qualifying stillborn child (as defined in section 24((c)(3)(B)), any person required to file a fetal death report with respect to such child under applicable State law shall, at the election of a parent of such child, make a return to the Secretary at such time, in such form and manner, and including such information as the Secretary shall prescribe to verify any taxpayer information and that the report was for a qualifying stillborn child (as so defined).

"(b) STATEMENTS TO BE FURNISHED TO PERSONS MAKING ELECTION. — The person required to submit a return to the Secretary under subsection (a) shall furnish to each individual making the election under such subsection a written statement setting forth the information required to be shown on such return.".

(2) CLERICAL AMENDMENT. — The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to section 6039J the following new item:

"Sec. 6039K. Information reporting with respect to fetal death reports.".

(c) DEADLINE. — Not later than 90 days of the date of the enactment of this Act, the Secretary shall provide such forms and guidance as are necessary to carry out the purposes of sections 24(c)(3)(C) and 6039K of the Internal Revenue Code of 1986.

(d) EFFECTIVE DATE. — The amendments made by this section shall apply to taxable years beginning after December 31, 2018.