HF 735

as introduced - 90th Legislature (2017 - 2018) Posted on 02/27/2017 04:02pm

A bill for an act
relating to taxation; individual income; clarifying the definition of an individual
eligible to receive the credit for parents of stillborn children; amending Minnesota
Statutes 2016, section 290.0685, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 290.0685, subdivision 1, is amended to read:

Subdivision 1.

Credit allowed.

(a) An new text begin eligible new text end individual is allowed a credit against the
tax imposed by this chapter equal to $2,000 for each birth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151. The credit under this section
is allowed only in the taxable year in which the stillbirth occurred deleted text begin and if the child would
have been a dependent of the taxpayer as defined in section 152 of the Internal Revenue
Code deleted text end .

(b) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).

new text begin (c) For purposes of this section, "eligible individual" means:
new text end

new text begin (1) the individual who gave birth to the child and who is also listed as a parent on the
certificate of birth resulting in stillbirth; or
new text end

new text begin (2) if no individual meets the requirements of clause (1), then the first parent listed on
the certificate of birth resulting in stillbirth.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years beginning
after December 31, 2015.
new text end