S 2420
115th Congress
Senate
Taxation
Family relationships
Income tax credits
Tax treatment of families
Child Tax Credit for Pregnant Moms Act of 2018
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2018
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S908)
Feb 13, 2018
Introduced in Senate
Plain-English 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.
What's happening now
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S908)
Committees of jurisdiction
1