Bill > HF118

This bill modifies the tax credit for parents of stillborn children in Minnesota. The key provisions are: 1. The credit is increased from $2,000 to $2,000 per stillbirth, and is now available to any "eligible individual" rather than just the parent who would have claimed the stillborn child as a dependent. Eligible individuals include the parent who gave birth to the stillborn child or, if no such parent is available, the first parent listed on the certificate of birth. 2. The credit can be claimed in the year the stillbirth occurred, regardless of whether the child would have been a dependent of the taxpayer. The credit is also made retroactive to taxable years beginning after December 31, 2015. 3. The bill defines "certificate of birth" to include the printed certificate of birth resulting in stillbirth issued under Minnesota law or a similar certificate issued in another state or country. "Stillbirth" is defined as a birth for which a fetal death report would be required if the birth occurred in Minnesota.