unborn children (a) In general Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h) Credit allowed with respect to unborn children For purposes of this section— (1) In general The term qualifying child includes an unborn child of an eligible taxpayer, and the requirements of subsection (c)(1)(C) shall be treated as met with respect to such child, for the taxable year immediately preceding the year in which such child is born alive, if the taxpayer includes on the return of tax for such taxable year a social security number for such child which is issued before the due date for such return of tax (without regard to extensions). (2) Retroactive or double credit allowed in certain cases to ensure equal access to the credit for unborn children (A) In general In the case of a qualifying child of an eligible taxpayer who is born alive and with respect to whom the credit under this section is not claimed under paragraph (1) for the taxable year described in such paragraph, for the taxable year in which the child is born alive, with respect to such child— (i) the amount of the credit allowed (before the application of this subsection) under subsection (a), and (ii) the amount of the credit allowed (before the application of this subsection) under subsection (d)(1), shall each be increased by the amount of the credit which would have been allowed under each such subsection respectively with respect to such child for the preceding taxable year if such child had been treated as a qualifying child of the taxpayer for such preceding year. (B) Special rule for splitting of credit In the case of a child otherwise described in subparagraph (A) who, but for this subparagraph, would not be treated as a qualifying child of the eligible taxpayer for the taxable year in which such child is born alive— (i) subparagraph (A) shall not apply with respect to such child, (ii) such child shall be treated as a qualifying child for purposes of this section