Bill > SF1505

This bill modifies the existing tax credit for parents of stillborn children in Minnesota. The key provisions are: 1. It expands the eligibility for the $2,000 credit to include any "eligible individual" who experienced a stillbirth, defined as a birth where a fetal death report would be required if the birth occurred in Minnesota. This includes the individual who gave birth to the stillborn child or, if no such individual exists, the first parent listed on the certificate of birth. 2. The credit is allowed retroactively for tax years beginning after December 31, 2015, and applies to both resident and certain nonresident taxpayers. 3. The bill also adds definitions for "certificate of birth" and "stillbirth" to clarify the eligibility requirements for the credit.