This bill expands the definition of a qualifying child to include a stillborn child for purposes of the child tax credit. (Under current law, taxpayers may claim a tax credit of up $2,000 for each qualifying child.)

Under the bill, a stillborn child is an unborn child (1) carried in the womb for a gestational period of 20 weeks or more, and (2) delivered after the spontaneous intrauterine fetal demise of the child.