HouseH.R. 8806119th Congress
Supporting Newborn Parents Act of 2026
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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8806 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 8806
To amend the Internal Revenue Code of 1986 to establish the newborn tax
credit and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 13, 2026
Mr. Valadao (for himself, Mr. Suozzi, Mr. Moore of Utah, and Mrs.
Dingell) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to establish the newborn tax
credit and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Supporting Newborn Parents Act of
2026''.
SEC. 2. NEWBORN TAX CREDIT.
(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:
``SEC. 36C. NEWBORN TAX CREDIT.
``(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this subtitle an amount equal to $2,000 for
each qualifying child of the taxpayer born during the taxable year.
``(b) Qualifying Child.--For purposes of this section, the term
`qualifying child' has the meaning given such term in section 152(c).
``(c) Phaseout.--The amount determined under subsection (a) shall
be reduced by $50 for every $1,000 by which the modified adjusted gross
income (as defined in section 24(b)(1)) of the taxpayer for the
applicable taxable year exceeds the threshold amount (as defined in
section 24(b)(2)).
``(d) Earned Income Requirement.--The amount allowed under
subsection (a) with respect to each qualifying child of the taxpayer
shall not exceed the amount that is equal to 20 percent of the earned
income (within the meaning of section 32) of the taxpayer for the
applicable taxable year.
``(e) Applicable Taxable Year.--For purposes of this section, the
term `applicable taxable year' means--
``(1) the taxable year in which the qualifying child with
respect to which the credit is allowed under subsection (a), or
``(2) at the election of the taxpayer, the preceding
taxable year.
``(f) Advance Payment.--
``(1) In general.--At the election of the taxpayer, the
Secretary shall, not later than 6 weeks after receiving the
information described in section 205(c)(2)(B)(iv) of the Social
Security Act relating to a qualifying child of the taxpayer,
make a payment to the taxpayer in an amount equal to the amount
allowable as a credit to the taxpayer for the taxable year in
which such qualifying child is born.
``(2) Election to use estimated income.--At the election of
a taxpayer who has not made the election described in
subsection (e)(2), the amount of the advanced payment under
paragraph (1) may be determined--
``(A) by inserting `taxpayer's estimate of such
taxpayer's' after `by which the' in subsection (c), and
``(B) by inserting `taxpayer's estimate of the
taxpayer's' after `20 percent of the' in subsection
(d).
``(3) Reconciliation of credit and advance credit.--If the
aggregate payments made to the taxpayer under paragraph (1)
during the taxable year exceeds the amount of the credit
allowed under this section to such taxpayer for such taxable
year, the tax imposed by this chapter for such taxable year
shall be increased by the amount of such excess. Any failure to
so increase the tax shall be treated as arising out of a
mathematical or clerical error and assessed according to
section 6213(b)(1).
``(g) Special Rule.--Rules similar to the rules of section
24(h)(7)(A) shall apply to this section.
``(h) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after 2026, the $2,000 amount in subsection (a) shall
be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`calendar year 2025' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
``(2) Rounding.--If any increase under paragraph (1) is not
a multiple of $100, such increase shall be rounded to the
nearest multiple of $10.''.
(b) Information Collected by Commissioner of Social Security.--
Section 205(c)(2)(B) of the Social Security Act (42 U.S.C.
405(c)(2)(B)) is amended by adding at the end the following:
``(iv) The Commissioner shall, in carrying
out the requirement of subparagraph (B)(i)(IV),
require an individual applying for a social
security account number on behalf of a child to
provide to the Commissioner the following
information:
``(I) The name of the parents.
``(II) The social security account
numbers of the parents.
``(III) An election as to whether
the parents want to receive the newborn
tax credit determined under section 36C
of the Internal Revenue Code of 1986
through direct deposit or a check in
the mail.
``(IV) An election as to the
elections described in--
``(aa) section 36C(e)(2) of
such Code,
``(bb) section 36C(f)(1) of
such Code, and
``(cc) 36C(f)(2) of such
Code.
``(V) The address of the parents.
``(VI) In the case the parents
elect to receive a direct deposit, any
information the Commissioner determines
necessary to make the direct deposit.
``(VII) In the case of parents
making an election to use estimated
amounts under section 36C(f)(2) of such
Code, the amount of the estimates
described in such section.
``(v) The Commissioner shall submit the
information received under clause (iv) to the
Secretary of the Treasury not later than 45
days after the Commissioner issues a social
security account number to the child who is the
subject of such information.''.
(c) Information for Taxpayers.--The Secretary of the Treasury,
acting through the Commissioner of Internal Revenue, shall provide to
each individual described in section 205(c)(2)(B)(iv) of the Social
Security Act (42 U.S.C. 405(c)(2)(B)(iv)) plain language guidance--
(1) to assist such individual to determine how elections
made pursuant to sections 36C(e)(2), 36C(f)(1), and 36C(f)(2)
of the Internal Revenue Code of 1986 will affect the amount of
the credit determined for such taxpayer for the taxable year,
(2) to assist such individual to determine estimated
modified adjusted gross income (as defined in section 36C(b)(1)
of such Code) and earned income (within the meaning of section
32 of such Code) for the taxable year, and
(3) to explain how reconciliation of the advanced credit
under section 36C(f)(3) of such Code may affect the taxpayer.
(d) Online Portal.--The Secretary of the Treasury shall establish
an online portal--
(1) which provides the information described in subsection
(c), and
(2) through which a taxpayer may make an election under
section 36C(f)(1) of such Code (as added by this section).
(e) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of such Code is amended by
inserting ``, 36C'' after ``36B''.
(2) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``, 36C'' after ``, 36B''.
(3) 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 36B
the following new item:
``Sec. 36C Newborn tax credit.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
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