Bill > SF517

This bill modifies the existing tax credit for parents of stillborn children in Minnesota. It expands the eligibility criteria to include both resident individuals and nonresident spouses of residents who are members of the U.S. or United Nations armed forces. The bill also clarifies the definition of a "stillbirth" to align with the state's fetal death reporting requirements. The tax credit of $2,000 per stillbirth remains unchanged, and the effective date of the changes is retroactive to taxable years beginning after December 31, 2015.