Section 1 Child tax credit allowed with respect to stillbirths
“(3) Special rules for stillbirths
“(A) In general—In the case of a stillbirth—
“(i) the term “qualifying child” shall include the unborn child referred to in subparagraph (B) in the same manner as if the death of such unborn child had occurred immediately after delivery,
“(ii) subsection (a) shall be applied without regard to the phrase “for which the taxpayer is allowed a deduction under section 151” if the taxpayer would have been allowed such deduction if the death of the unborn child had occurred immediately after delivery,
“(iii) subsection (e)(1) shall not apply if such unborn child would have been eligible for the taxpayer identification number described in such subsection if the death of such unborn child had occurred immediately after delivery, and
“(iv) subsection (h)(7) shall not apply if such unborn child would have been eligible for the social security number described in such subsection if the death of such unborn child had occurred immediately after delivery.
“(B) Stillbirth—The term “stillbirth” means delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.
“(C) Unborn child
“(i) In general—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.”