To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

This bill amends the tax code to allow taxpayers to claim the child tax credit for stillborn children carried for 20 weeks or more. It directly affects parents who experience stillbirths after 20 weeks of pregnancy by treating the unborn child as a "qualifying child" for tax credit purposes, as if the child had been born alive. Key provisions adjust existing tax rules to exclude the stillborn child from standard eligibility restrictions (like requiring a social security number) if the child would have qualified had it been born. The change applies to tax returns filed for years after the bill becomes law.