Section 1 Short title
This Act may be cited as the “Savannah Hope Stillbirth Child Tax Credit Act”.
Savannah Hope Stillbirth Child Tax Credit Act
A BILL
To amend the Internal Revenue Code of 1986 to allow a refundable credit with respect to any stillborn child of a taxpayer.
Sec. 2 Stillborn child credit
In general— Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(h) Refundable stillborn child credit
“(1) In general—The aggregate credits allowed to a taxpayer under subpart C (determined after the application of subsection (d)) shall be increased by $2,000 for each birth by the taxpayer of a stillborn child during the taxable year.
“(2) Other requirements—No increase shall be allowed under paragraph (1), unless—
“(A) the stillborn child would have been a qualifying child (as defined in section 152(c)) of the taxpayer for the taxable year but for such stillbirth, and
“(B) the taxpayer includes with the return of tax for the taxable year with respect to the birth a death certificate, a certificate of birth resulting in stillbirth, or such other documentation as the Secretary may prescribe.
“(3) Increase not treated as credit allowed under this subpart—The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart.”
Conforming amendment— Section 6211(b)(4)(A) of such Code is amended by inserting “24(h),” after “24(d),”.
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2016.