Bill > S03709

This bill provides a $2,000 refundable tax credit for certain taxpayers who suffer the birth of a stillborn child. To qualify, the stillborn child must have been a dependent of the taxpayer as defined by the Internal Revenue Code, and a certificate of stillbirth must have been issued under New York's public health law. The credit can be claimed in the tax year when the certificate of stillbirth was issued, and the bill takes effect immediately and applies to tax years starting on or after January 1, 2020.