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Bill > HB867
PA HB867
PA HB867In tax credit and tax benefit administration, further providing for definitions; and providing for stillbirth tax credit.
summary
Introduced
03/11/2025
03/11/2025
In Committee
03/11/2025
03/11/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tax credit and tax benefit administration, further providing for definitions; and providing for stillbirth tax credit.
AI Summary
This bill creates a new tax credit for parents who experience a stillbirth, defined as the loss of a pregnancy after 16 weeks gestation with no signs of life. The tax credit allows eligible taxpayers to claim $2,000 for each stillbirth, which can be applied against their state tax liability and will be refunded if the credit exceeds their tax owed. To claim the credit, taxpayers must submit an application with their annual tax return, including their name, Social Security number, and a copy of the fetal death or birth certificate. The credit is only available in the taxable year of the stillbirth and only if the child would have been considered a dependent under federal tax law. The Department of Revenue will administer the program and can require additional documentation. If a taxpayer falsely claims the credit, they will be required to repay the full amount. The bill amends the Tax Reform Code of 1971 to add this new provision and will take effect 60 days after passage.
Committee Categories
Budget and Finance
Sponsors (7)
Pat Harkins (D)*,
Mark Gillen (R),
José Giral (D),
Roni Green (D),
Malcolm Kenyatta (D),
La'Tasha Mayes (D),
Ben Sanchez (D),
Last Action
Referred to Finance (on 03/11/2025)
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