Refundable personal credit for individuals who have suffered a stillbirth

(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 36B the following new section: 36C. Stillbirths (a) Allowance of credit (1) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount. (2) Applicable amount For purposes of paragraph (1), the applicable amount shall be equal to the dollar amount in effect for such taxable year under subsection (a) of section 24. (b) Eligible individual For purposes of this section, the term eligible individual means any individual— (1) who suffered during the taxable year the stillbirth of a child who would have been a qualifying child of the taxpayer (within the meaning of section 152) for the taxable year if such child had been born live, and (2) for whom a certificate of birth resulting in stillbirth has been issued under applicable State law. (c) Stillbirth For purposes of this section, the term stillbirth means the delivery of a child where there was a spontaneous death of the child, not induced by any purposeful act, before the complete delivery from the child's mother. (d) Identification requirement (1) In general No credit shall be allowed under this section to a taxpayer unless the taxpayer includes the social security number of such taxpayer on the return of tax for the taxable year. In the case of a joint return, the requirements of this subsection shall be treated as met as long as 1 spouse includes a social security number on the return of tax for the taxable year. (2) Social security number For purposes of this subsection, 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— (A) to a citizen of the United States or 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, and (B) before the due date for such return.. (b) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Stillbirths.. (c) Conforming amendments (1) Internal Revenue Code of 1986 Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,. (2) Refunds Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting, 36C after 36B. (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.