1. Short title This Act may be cited as the Child Tax Credit for Pregnant Moms Act of 2023 . 2. Child tax credit allowed with respect to unborn children (a) In general Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l) 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 subsections (e)(1) and (h)(7) shall be treated as met with respect to such child, for— (A) 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), or (B) the taxable year in which such child is miscarried or stillborn, if the taxpayer includes on the return of tax for the taxable year the identification number from a certificate of miscarriage or stillbirth issued for such child under section 229A(b) of the Public Health Service Act. (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)(A) 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