Expands the definition of a qualifying child to include a stillborn child for purposes of the child tax credit.

Section 24(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

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.

The term stillbirth means delivery after the spontaneous intrauterine fetal demise (IUFD) of an unborn child who was carried in the womb for a gestational period of 20 weeks or more.

The term unborn child means a 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.

The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.