Bill > HF73

This bill modifies the credit for parents of stillborn children in Minnesota. The key provisions are: 1. The credit of $2,000 is now available to "eligible individuals" who experienced a stillbirth, defined as a birth for which a fetal death report would be required if the birth occurred in Minnesota. The credit is available in the taxable year in which the stillbirth occurred. 2. The definition of "eligible individual" includes the individual who gave birth resulting in stillbirth, or if no such individual is listed on the certificate of birth, the first parent listed on the certificate. For stillbirths outside of Minnesota, the eligible individual is the person who gave birth. 3. The changes are effective retroactively for tax years beginning after December 31, 2015.