This bill amends Minnesota Statutes 2024, section 290.0685, to modify the stillbirth credit available to eligible individuals. The credit is set at $2,000 for each stillbirth, which is defined as a birth for which a fetal death report would be required if the birth occurred in Minnesota. The eligibility criteria have been clarified to include residents and the nonresident spouses of military members, as well as individuals who gave birth resulting in stillbirth and are listed as parents on the certificate of birth. The bill also introduces a new subdivision that provides definitions for key terms related to the stillbirth credit.

Additionally, the bill allows for retroactive claims for refunds related to the amended stillbirth credit for taxable years beginning after December 31, 2015, and before January 1, 2022, with a filing deadline of January 1, 2026. This provision ensures that individuals who qualify under the new definitions and criteria can receive credits for past taxable years. The effective date for the amendments is retroactive to the specified taxable years, while the refund claims provision takes effect the day after final enactment.

Statutes affected:
Introduction: 290.0685