Bill > SF1646

This bill modifies the existing stillbirth tax credit in Minnesota by clarifying and expanding the eligibility criteria for claiming a $2,000 tax credit. The bill defines key terms such as "certificate of birth" (a printed certificate of birth resulting in stillbirth), "eligible individual" (which includes residents and certain nonresident military spouses), and "stillbirth" (a birth for which a fetal death report would be required). The credit can be claimed by the individual who gave birth and is listed on the birth certificate, and it applies retroactively to taxable years beginning after December 31, 2015. The bill also provides an extended deadline of January 1, 2026, for individuals to file refund claims for the stillbirth credit for tax years between 2016 and 2021, allowing more people to potentially benefit from this tax relief. The modifications aim to provide financial support and recognition to parents who have experienced the loss of a child through stillbirth by offering a tax credit that can help offset some of the emotional and financial challenges associated with such a tragic event.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1646&ssn=0&y=2025