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 for such taxable year of— (I) the eligible taxpayer, and (II) any other taxpayer with respect to whom such child would, without regard to this subparagraph, be treated as a qualifying child, and (iii) in the case of the eligible taxpayer, the amount of the credit allowed under subsection (a) and the amount of the credit allowed under subsection (d)(1) for such taxable year shall each be equal to 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 eligible taxpayer for such preceding year. (3) Definitions For purposes of this subsection— (A) Born alive The term born alive has the meaning given such term by section 8(b) of title 1, United States Code. (B) Eligible taxpayer The term eligible taxpayer means a taxpayer who— (i) with respect to a child, is the mother who— (I) carries or carried such child in the womb, and (II) is the biological mother of such child or initiated the pregnancy with the intention of bearing and retaining custody of and parental rights to such child (or acted to such effect), or (ii) in the case of a joint return, is the husband of such mother, but only if such taxpayer includes on the return of tax for the taxable year the social security number of such taxpayer (of at least 1 of such mother or husband, in the case of a joint return). (C) Social security number The term social security number has the meaning given such term by subsection (c)(3). (D) Unborn child The term unborn child means an individual of the species homo sapiens, from the beginning of the biological development of that individual, including fertilization, until the point of the earlier of being born alive or