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 (h)(7). (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 death. . (b) Conforming amendment Subsection (a) of section 24 of the Internal Revenue Code of 1986 is amended by striking for which the taxpayer is allowed a deduction under section 151 . (c) Application The amendments made by this section shall apply to children born alive, stillborn, or miscarried in taxable years beginning after the date of the enactment of this Act. 3. Miscarriage or stillbirth certificates Part A of title II of the Public Health Service Act ( 42 U.S.C. 202 et seq. ) is amended by adding at the end the following: 229A. Miscarriage or stillbirth certificates (a) Form certifying miscarriage or stillbirth Upon the request of a parent of an unborn child who dies pursuant to a miscarriage or stillbirth desiring a certificate described in subsection (b), a qualifying health care practitioner who attends or diagnoses such miscarriage or stillbirth may submit to the Secretary, acting through the Director for the National Center for Health Statistics (referred to in this section as the Director ), a form certifying the miscarriage or stillbirth that includes— (1) the name of the unborn child (if provided by the requesting parent)