Tax credit for pregnant mothers

(a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36C (as redesignated by section 101) the following new section: 36D. Credit for pregnant mothers (a) Allowance of credit In the case of an eligible taxpayer with a qualifying unborn child, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of $2,800. (b) Applicable percentage (1) In general For purposes of subsection (a), the applicable percentage shall be— (A) in the case of a taxpayer whose modified adjusted gross income is equal to or greater than $10,000, 100 percent, or (B) in the case of a taxpayer whose modified adjusted gross income is less than $10,000, the amount (expressed as a percentage) equal to the quotient of— (i) the modified adjusted gross income of the taxpayer, divided by (ii) $10,000. (2) Limitation The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds— (A) in the case of a joint return, $400,000, or (B) in any other case, $200,000. (3) Modified adjusted gross income For purposes of this subsection, the term modified adjusted gross income has the same meaning given such term in section 36C(b)(3). (4) Adjustment for inflation (A) In general In the case of a taxable year beginning after 2026, each of the $10,000 amounts in paragraph (1) shall be increased by an amount equal to— (i) $10,000, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2025 for 2016 in subparagraph (A)(ii) thereof. (B) Rounding If any increase under this paragraph is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (c) Qualifying unborn child (1) In general For purposes of this section, the term qualifying unborn child means an unborn child whose gestational age is 20 weeks or greater, as certified by a physician in accordance with paragraph (2). (2) Certification (A) In general Upon the request of the mother, a physician may make a determination with respect to the gestational age of the unborn child. Any determination made under this paragraph shall be based on the reasonable medical judgment of the physician following such inquiries, examinations, and tests as a reasonably prudent physician would deem necessary for purposes of making such determination. (B) Form If the physician has made a determination pursuant to subparagraph (A) that the gestational age of the unborn child is 20 weeks or greater, such physician may, upon the request of the mother, provide the mother with a form which includes the following: (i) The gestational age and the expected due date of the unborn child. (ii) The name and social security number of the mother. (iii) If applicable, the name and social security number of the spouse of such mother. (iv) The name and contact information of the physician. (v) A written certification from such physician stating, under penalty of perjury pursuant to section 1746 of title 28, that— (I) the mother was determined to have been pregnant with the unborn child, according to standard medical practice, by such physician, and (II) such physician has determined that, in their reasonable medical judgment, the gestational age of the unborn child is 20 weeks or greater. (vi) A written certification from the mother of the unborn child stating, under penalty of perjury pursuant to section 1746 of title 28, United States Code, that she— (I) is the biological mother of such unborn child, or (II) initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child (or acted to such effect). (C) Prohibition Notwithstanding any other provision of law, the certification described in this paragraph shall not be used for any purpose other than to determine the eligibility of the taxpayer for the credit allowed under this section. (d) Application (1) In general In the case of the involuntary death of an unborn child, or the death of an unborn child as a result of any treatment intended to save the life of the mother or any treatment of an ectopic pregnancy, occurring after 20 weeks gestation, the death of such child shall have no effect with respect to whether the credit is allowed under this section to an eligible taxpayer, provided that such taxpayer otherwise satisfies the applicable requirements under this section. (2) More than 1 unborn child during the same taxable year In the case of an eligible taxpayer who— (A) has more than 1 pregnancy during a taxable year, or (B) is determined to be pregnant with more than 1 qualifying unborn child, the credit under this section shall be allowed with respect to each qualifying unborn child. (3) Interaction with child tax credit The allowance of a credit under this section with respect to a qualifying unborn child shall have no effect in regards to the application of section 36C with respect to such child after the date of their birth. (e) Prohibition No credit shall be allowed under this section if an unborn child died as a result of an induced abortion, but not including any treatment intended to save the life of the mother or any treatment of an ectopic pregnancy. (f) Definitions In this section— (1) Eligible taxpayer The term eligible taxpayer means a taxpayer who— (A) with respect to an unborn child, is the mother who— (i) carries or carried such child in the womb, and (ii) is the biological mother of such child or initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child (or acted to such effect), or (B) in the case of a joint return, is the spouse of such mother, but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer (of at least 1 of such mother or spouse, in the case of a joint return). (2) Gestational age The term gestational age means the age of the unborn child, as calculated from the first day of the mother’s last menstrual period. (3) Physician The term physician means an individual who is— (A) licensed to practice— (i) medicine and surgery, (ii) osteopathic medicine and surgery, or (iii) midwifery, or (B) otherwise legally authorized to— (i) perform births and to diagnose and attend miscarriages or stillbirths, and (ii) perform examinations to determine the gestational age of an unborn child, by the State in which such practice is performed. (4) Reasonable medical judgment The term reasonable medical judgment means a medical judgment that would be made by a reasonably prudent physician who is knowledgeable about the case and the treatment possibilities with respect to the medical conditions involved. (5) Social security number The term social security number has the meaning given such term by section 36C(e)(2).. (b) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36C the following new item: Sec. 36D. Credit for pregnant mothers.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.