1. Short title This Act may be cited as the Child Tax Credit for Pregnant Moms Act of 2020 . 2. Child tax credit allowed with respect to unborn children (a) In general Subsection (c) of section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Credit allowed with respect to unborn children (A) In general The term qualifying child includes an unborn child of an eligible taxpayer for the taxable year immediately preceding the year in which such child is born, if such child is born alive on or before the due date for the return of tax for such taxable year. (B) Double credit allowed in certain cases (i) In general In the case of a qualifying child of an eligible taxpayer who is not taken into account under subparagraph (A) (including by reason of subsection (h)(7) or any other provision of this section) for the taxable year immediately preceding the year in which such child is born alive— (I) the amount of the credit determined under subsection (a), and (II) the amount determined under subsection (d)(1), shall each be increased by 100 percent with respect to such child for the taxable year in which the child is born. (ii) Special rule for splitting of double credit In the case of a child otherwise described in clause (i) who (but for this clause) would not be treated as a qualifying child of the eligible taxpayer for the taxable year in which such child is born by reason of paragraph (1)(B) or (4) of section 152(c)— (I) such child shall be treated as a qualifying child for purposes of this section for such taxable year of— (aa) the eligible taxpayer, and (bb) any other taxpayer with respect to whom such child would, without regard to this clause, be treated as a qualifying child, and (II) clause (i) shall not apply with respect to such child. (C) Definitions For purposes of this paragraph— (i) Unborn child The term unborn child means a member of the species homo sapiens, at any stage of development, who is carried in the womb. (ii) Eligible taxpayer (I) In