Bill > A03936

This bill provides a refundable tax credit of $2,000 for taxpayers who suffer the birth of a stillborn child, provided the stillborn child would have been a dependent of the taxpayer. The credit can be claimed for the taxable year in which a certificate of stillbirth is issued. The bill defines "birth of a stillborn child" as the birth of a child for whom a certificate of stillbirth has been issued pursuant to the public health law. The bill applies to taxable years commencing on and after January 1, 2023.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2023/A3936