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HR 5006 115th Congress House Taxation Family relationships Income tax credits Tax treatment of families

Child Tax Credit for Pregnant Moms Act of 2018

Introduced: February 13, 2018 See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2018
Referred to the House Committee on Ways and Means.
Feb 13, 2018
Introduced in House
 Plain-English summary Congressional Research Service

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.

What's happening now February 13, 2018

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1