Maryland 2022 Regular Session

Maryland Senate Bill SB408

Introduced
1/24/22  
Refer
1/24/22  

Caption

Income Tax Credit - Parent of Stillborn Child

Impact

If enacted, SB408 would amend the Maryland tax code to include this new provision aimed at supporting parents through a tragic event, which has significant emotional and financial implications. By providing a tax credit, the bill acknowledges the profound loss parents face and seeks to lessen the financial impact of this event. Additionally, the provision for refunds in case the credit exceeds the income tax due in the taxable year offers further financial support for grieving families, making it a significant change in state tax policy.

Summary

Senate Bill 408 seeks to provide a refundable income tax credit for parents who have experienced a stillbirth. Specifically, this bill allows for a credit of $1,000 for each stillbirth that is certified with the proper documentation. This measure is intended to offer financial relief to parents who have gone through the emotional and financial burdens associated with the loss of a child at birth. This credit can be claimed during the taxable year in which the stillbirth occurred, allowing affected parents some reprieve in their tax obligations.

Contention

While the details of the discussions surrounding SB408 are not present in the documents, it can be inferred that such a bill might face scrutiny regarding its fiscal impact on the state budget. Advocates may argue that this credit is a necessary support mechanism for bereaved parents, while opponents could raise concerns about the potential long-term financial implications for state revenue. Legislators may also debate the adequacy of the $1,000 amount and whether additional measures for support ought to be included in the broader conversation about perinatal and parental care.

Companion Bills

No companion bills found.

Previously Filed As

MD SB414

Income Tax Credit - Parent of Stillborn Child

MD HB100

Parents of stillborn child; establishes a refundable income tax credit.

MD HF73

Parents of stillborn children credit modified.

MD SF1505

Credit modification for parents of stillborn children

MD SB908

Stillborn child; tax credit for loss.

MD HB1915

Stillborn child; tax credit for loss.

MD SB789

Newborn and stillborn tax credit; establishes a refundable income tax credit.

MD HB1398

To Amend Paisley's Law; And To Amend The Stillborn Child Income Tax Credit.

MD HB146

Establishes an income tax credit following the delivery of a stillborn child (EN -$726,000 GF RV See Note)

MD A2872

Quinn Wilson's Law; provides a gross income tax credit for birth resulting in stillbirth.

Similar Bills

No similar bills found.