Bill > HF1437

This bill modifies the Minnesota individual income tax credit for stillbirths by clarifying and expanding eligibility and definitions. The bill allows an eligible individual a $2,000 tax credit for each stillbirth, retroactively applying to tax years beginning after December 31, 2015. The bill defines key terms such as "stillbirth" (a birth for which a fetal death report would be required) and "eligible individual" (primarily a resident who gave birth resulting in stillbirth or is listed as a parent on the birth certificate). The legislation also provides a broader definition of "certificate of birth" to include documents from other states or countries. Additionally, the bill extends the deadline for filing refund claims related to this credit until January 1, 2026, for tax years between 2015 and 2022. This change aims to provide financial support and recognition to parents who have experienced the loss of a child through stillbirth, offering them a tax credit to help mitigate some of the emotional and financial challenges associated with such a devastating experience.