H.R. 570 — To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

This section expands the child tax credit to include stillbirths (i.e., delivery after spontaneous intrauterine fetal demise of an unborn child carried for a gestational period of 20 weeks or more), treating the unborn child as a qualifying child as if the death had occurred immediately after delivery. It disregards requirements for (1) a dependency deduction under IRC §151, (2) a taxpayer identification number under §24(e)(1), and (3) a social security number under §24(h)(7) if those requirements would have been met had the death occurred post-delivery. The changes apply to taxable years ending after enactment.