Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

SF 517

as introduced - 91st Legislature (2019 - 2020) Posted on 02/11/2019 02:31pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14 1.15
1.16 1.17 1.18 1.19 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13
2.14 2.15

A bill for an act
relating to taxation; modifying the credit for parents of stillborn children; amending
Minnesota Statutes 2018, section 290.0685, subdivision 1, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 290.0685, subdivision 1, is amended to read:


Subdivision 1.

Credit allowed.

(a) An new text begineligible new text endindividual is allowed a credit against the
tax imposed by this chapter equal to $2,000 for each deleted text beginbirth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151
deleted text endnew text begin stillbirthnew text end. The credit under this
section is allowed only in the taxable year in which the stillbirth occurred deleted text beginand 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 deleted text beginnonresident ordeleted text end part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).

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

Sec. 2.

Minnesota Statutes 2018, section 290.0685, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have the
meanings given, unless the context clearly indicates otherwise.
new text end

new text begin (b) "Certificate of birth" means a 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.
new text end

new text begin (c) "Eligible individual" means an individual who is:
new text end

new text begin (1)(i) a resident; or
new text end

new text begin (ii) the nonresident spouse of a resident who is a member of armed forces of the United
States or the United Nations; and
new text end

new text begin (2)(i) the individual who gave birth resulting in stillbirth and is listed as a parent on the
certificate of birth; or
new text end

new text begin (ii) the individual who gave birth resulting in stillbirth for a birth outside of this state
for which no certificate of birth was issued.
new text end

new text begin (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.
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