Bill > SB414

This bill provides a refundable state income tax credit of $1,000 for parents who experience a stillbirth, which is defined as a fetal death that occurs during pregnancy after a certain gestational age. The credit can be claimed only for the taxable year in which the stillbirth occurred and is available to parents who have obtained either a Maryland certificate of birth resulting in stillbirth (under § 4-213.1 of the Health - General Article) or an equivalent certificate of fetal death from another state. If the credit amount exceeds the parent's state income tax liability for that year, the parent may claim a refund for the excess amount. The bill will take effect on July 1, 2025, and will be applicable to taxable years beginning after December 31, 2025, providing financial support and recognition to parents who have experienced the profound loss of a stillborn child.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0414?ys=2025RS