or not taxpayer itemizes Section 62(a) of such Code is amended by inserting after paragraph (7) the following new paragraph: (8) Certain newborn expenses The deduction allowed by section 214. . (c) Omission of correct social security number treated as a mathematical or clerical error Section 6213(g)(2) of such Code is amended by striking and at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting , and , and by inserting after subparagraph (V) the following new subparagraph: (W) an omission of a correct social security number under paragraph (1) or (2) of section 214(d) to be included on the return. . (d) Clerical amendment Part VII of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 213 the following new item: Sec. 214. Certain newborn expenses. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.