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 number of such qualifying child on the return of tax for such taxable year. (3) Social security number For purposes of this subsection— (A) In general The term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— (i) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that related to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (ii) before the due date of the return of tax on which such number is required to be included. (B) Adoption taxpayer identification numbers For purposes of paragraph (2), in the case of a qualifying child who is adopted or placed for adoption, the term social security number shall include the adoption taxpayer identification number of such child. (e) Election To determine deduction for taxable year following birth year If the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection with respect to any qualifying child, subsection (a) shall be applied with respect to such qualifying child by substituting the taxable year immediately following the taxable year for the taxable year . (f) Qualifying child For purposes of this section, the term qualifying child has the meaning given such term by section 152. (g) Termination No credit shall be allowed under this section for any taxable year beginning after December 31, 2029. . (b) Deduction allowed whether 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