Minnesota Legislature
SF 1505
as introduced - 93rd Legislature (2023 - 2024) Posted on 02/10/2023 08:42am
Current Version - as introduced
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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:
Section 1.
Minnesota Statutes 2022, 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 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).
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 2022, 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
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(a) For purposes of this section, the following terms have the
meanings given, unless the context clearly indicates otherwise.
new text end
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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.
new text end
new text begin
(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
new text end
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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.
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