This bill modifies the eligibility criteria for the stillbirth credit. Under current law, claimants must provide a state-issued certificate of birth resulting in stillbirth to be eligible for the credit.

This bill expands eligibility to the following individuals to whom a certificate of birth resulting in stillbirth would have been issued: 1) a resident transported to another state who gave birth resulting in a stillbirth; and 2) a resident or spouse of a resident who is a member of the armed forces and is stationed outside the state and gave birth resulting in stillbirth.

Effective retroactively to tax year 2016.