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MD SB356

MD SB356
Income Tax Credit - Parent of a Stillborn Child


summary

Introduced
01/23/2026
In Committee
02/18/2026
Crossed Over
02/17/2026
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Allowing a parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate of birth resulting in stillbirth or a certificate of fetal death has been issued; and applying the Act to taxable years beginning after December 31, 2026.

AI Summary

This bill allows a parent of a stillborn child to claim a $1,000 refundable credit against their state income tax for each birth that resulted in a stillbirth, provided a certificate of birth resulting in stillbirth or a certificate of fetal death has been issued. This credit can only be claimed for the taxable year in which the stillbirth occurred, and if the credit amount exceeds the total state income tax owed, the parent can receive the difference as a refund. The provisions of this act will apply to tax years beginning after December 31, 2026.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Referred Ways and Means (on 02/18/2026)

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