as introduced - 93rd Legislature (2023 - 2024) Posted on 01/09/2023 12:09pm
A bill for an act
relating to taxation; modifying the credit for parents of stillborn children; amending
Minnesota Statutes 2022, section 290.0685, subdivision 1, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 290.0685, subdivision 1, is amended to read:
(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 deleted text begin birth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151deleted text end new text begin stillbirthnew text end . 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 Codedeleted text end .
(b) For a deleted text begin nonresident ordeleted text end part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
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This section is effective retroactively for taxable years beginning
after December 31, 2015.
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Minnesota Statutes 2022, section 290.0685, is amended by adding a subdivision
to read:
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(a) For purposes of this section, the following terms have the
meanings given, unless the context clearly indicates otherwise.
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(b) "Certificate of birth" means the printed certificate of birth resulting in stillbirth issued
under section 144.2151 or for a birth occurring in another state or country a similar certificate
issued under that state's or country's law.
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(c) "Eligible individual" means an individual who is:
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(1)(i) a resident; or
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(ii) the nonresident spouse of a resident who is a member of armed forces of the United
States or the United Nations; and
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(2)(i) the individual who gave birth resulting in stillbirth and is listed as a parent on the
certificate of birth;
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(ii) if no individual meets the requirements of clause (i) for a stillbirth that occurs in this
state, then the first parent listed on the certificate of birth resulting in still birth; or
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(iii) the individual who gave birth resulting in stillbirth for a birth outside of this state
for which no certificate of birth was issued.
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(d) "Stillbirth" means a birth for which a fetal death report would be required under
section 144.222, subdivision 1, if the birth occurred in this state.
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This section is effective retroactively for taxable years beginning
after December 31, 2015.
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