1. Deduction for certain newborn expenses (a) In general Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 213 the following new section: 214. Certain newborn expenses (a) In general In the case of an individual, there shall be allowed as a deduction the qualified newborn expenses paid by the taxpayer for a qualifying child of the taxpayer during the taxable year which includes the date of such child’s birth. (b) Limitations (1) Maximum deduction The qualified newborn expenses taken into account under subsection (a) with respect to any qualifying child shall not exceed $5,000. (2) Limitation based on modified adjusted gross income No deduction shall be allowed under subsection to any taxpayer for any taxable year if such taxpayer’s modified adjusted gross income for such taxable year exceeds $100,000 ($200,000, in the case of a joint return). (3) Modified adjusted gross income For purposes of this subsection, the term modified adjusted gross income means adjusted gross income determined without regard to this section and increased by any amount excluded from gross income under section 911, 931, or 933. (c) Qualified newborn expenses For purposes of this section, the term qualified newborn expenses means amount paid for infant formula, baby bottles, diapers, infant car seat, baby stroller, and a crib. Not more than one infant car seat, one baby stroller, and one crib shall be taken into account under this section with respect to any qualifying child. (d) Social security number requirements (1) Taxpayer No deduction shall be allowed under subsection (a) for any taxable year unless the taxpayer includes the social security number of the taxpayer (in the case of a joint return, the social security number of either spouse) on the return of tax for such taxable year. (2) Qualifying child Qualified newborn expenses of a qualifying child shall not be taken into account under this section for any taxable year unless the taxpayer includes the social security