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 general The term eligible taxpayer means, with respect to an unborn child taken into account under subparagraph (A) or a qualifying child taken into account under subparagraph (B)— (aa) the woman who carries or carried such child in the womb and, except in the case of embryo adoption, is the biological mother of such child, and (bb) if filing a joint return, the husband of such woman. (II) Embryo adoption For purposes of subclause (I), the term embryo adoption means the lawful transfer of an unborn child at the embryonic stage of development into the womb of a woman who— (aa) is not the biological mother of such child, and (bb) intends to bear and to be the permanent mother of such child. (iii) Born alive The term born alive has the meaning given such term by section 8(b) of title 1, United States Code. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.