Child Tax Credit for Pregnant Moms Act of 2018

“(3) Credit allowed with respect to unborn children

“(A) In general—The term qualifying child includes an unborn child for any taxable year if such child is born and issued a social security number before the due date for the return of tax (without regard to extensions) for the taxable year. For purposes of the preceding sentence, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued to a citizen of the United States or is issued pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act.

“(B) Double credit in case of children unable to claim credit—In the case of any child who is not taken into account under subparagraph (A) for the taxable year immediately preceding the taxable year in which the child is born, the amount of the credit determined under this section with respect to such child for the taxable year of the child's birth shall be increased by 100 percent.

“(C) Unborn child—For purposes of this paragraph—

“(i) Unborn child—The term unborn child means a child in utero.

“(ii) Child in utero—The term child in utero means a member of the species homo sapiens, at any stage of development, who is carried in the womb.”