Bill > SF284

This bill modifies the income tax credit for parents of stillborn children in Minnesota. It allows an eligible individual, such as the parent listed on the certificate of birth resulting in stillbirth, to claim a $2,000 credit for each stillbirth, regardless of whether the child would have qualified as a dependent. The bill also defines key terms like "certificate of birth" and "eligible individual" to clarify who can claim the credit. The changes are effective retroactively for tax years beginning after December 31, 2015.