1. Stillborn child credit
“(3) Special rule for stillborn child
“(A) In general—The term “qualifying child” shall include a qualifying stillborn child who, if born alive during the taxable year of the stillbirth, would have been a qualifying child of the taxpayer for the taxable year.
“(B) Qualifying stillborn child—The term “qualifying stillborn child” means a child who dies at 20 or more weeks of gestation before or during delivery, and for whom a fetal death report is required to be filed under the vital statistics laws of the State in which such death occurs.
“(C) Substantiation—Except as otherwise provided by the Secretary, no credit shall be allowed under this section with respect to a qualifying stillborn child unless the taxpayer receives a statement furnished under section 6039K and has any other additional information as the Secretary may prescribe.
“(D) Identification requirements exception—Subsection (e)(1) and (h)(7) shall not apply for purposes of determining a credit under this section with respect to a qualifying stillborn child.”
“6039K. Information reporting with respect to fetal death reports
“(a) Reporting requirement—In the case of the death of a qualifying stillborn child (as defined in section 24((c)(3)(B)), any person required to file a fetal death report with respect to such child under applicable State law shall, at the election of a parent of such child, make a return to the Secretary at such time, in such form and manner, and including such information as the Secretary shall prescribe to verify any taxpayer information and that the report was for a qualifying stillborn child (as so defined).
“(b) Statements To be furnished to persons making election—The person required to submit a return to the Secretary under subsection (a) shall furnish to each individual making the election under such subsection a written statement setting forth the information required to be shown on such return.”