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 on the certificate of birth. The bill also establishes a new subdivision that defines key terms related to the stillbirth credit.

Additionally, the bill allows for retroactive claims for refunds related to the stillbirth credit for taxable years beginning after December 31, 2015, and before January 1, 2022, with a filing deadline set for January 1, 2026. This provision aims to ensure that individuals who qualify for the credit can receive the benefits they are entitled to, even if they were not able to claim them in previous years. The effective date for these changes is retroactive to the specified taxable years, ensuring that eligible individuals can access the credit and refunds as intended.

Statutes affected:
Introduction: 290.0685