Child Tax Credit for Pregnant Moms Act of 2019
This bill expands the child tax credit to allow a credit for an unborn child. 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.
The credit may be claimed for the year immediately preceding the year of the child's birth, if the child is born alive on or before the due date for tax returns for the year.
In certain cases in which 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.
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