1.1 A bill for an act
1.2 relating to taxation; individual income; modifying the stillbirth credit; amending
1.3 Minnesota Statutes 2024, section 290.0685, subdivision 1, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2024, section 290.0685, subdivision 1, is amended to read:
1.6 Subdivision 1.Credit allowed.(a) An eligible individual is allowed a credit against the
1.7tax imposed by this chapter equal to $2,000 for each birth for which a certificate of birth
1.8resulting in stillbirth has been issued under section 144.2151 stillbirth. The credit under this
1.9section is allowed only in the taxable year in which the stillbirth occurred and if the child
1.10would have been a dependent of the taxpayer as defined in section 152 of the Internal
1.11Revenue Code.
1.12 (b) For a nonresident or part-year resident, the credit must be allocated based on the
1.13percentage calculated under section 290.06, subdivision 2c, paragraph (e).
1.14 EFFECTIVE DATE.This section is effective retroactively for taxable years beginning
1.15after December 31, 2015.
1.16 Sec. 2. Minnesota Statutes 2024, section 290.0685, is amended by adding a subdivision
1.17to read:
1.18 Subd. 1a.Definitions.(a) For purposes of this section, the following terms have the
1.19meanings given.
1Sec. 2.
25-03615 as introduced02/10/25 REVISOR EAP/KR
SENATE
STATE OF MINNESOTA
S.F. No. 1646NINETY-FOURTH SESSION
(SENATE AUTHORS: JOHNSON, Utke, Gruenhagen and Weber)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/20/2025
Referred to Taxes 2.1 (b) "Certificate of birth" means the printed certificate of birth resulting in stillbirth issued
2.2under section 144.2151, or for a birth occurring in another state or country a similar certificate
2.3issued under that state's or country's law.
2.4 (c) "Eligible individual" means an individual who is:
2.5 (1)(i) a resident; or
2.6 (ii) the nonresident spouse of a resident who is a member of the armed forces of the
2.7United States or the United Nations; and
2.8 (2)(i) the individual who gave birth resulting in stillbirth and is listed as a parent on the
2.9certificate of birth; or
2.10 (ii) the individual who gave birth resulting in stillbirth for a birth outside of this state
2.11for which no certificate of birth was issued.
2.12 (d) "Stillbirth" means a birth for which a fetal death report would be required under
2.13section 144.222, subdivision 1, if the birth occurred in this state.
2.14 EFFECTIVE DATE.This section is effective retroactively for taxable years beginning
2.15after December 31, 2015.
2.16 Sec. 3. REFUNDS ALLOWED.
2.17 Notwithstanding Minnesota Statutes, section 289A.40, subdivision 1, claims for refunds
2.18for credits allowed due to the amendments to Minnesota Statutes, section 290.0685, in
2.19sections 1 and 2 for taxable years beginning after December 31, 2015, and before January
2.201, 2022, may be filed until January 1, 2026.
2.21 EFFECTIVE DATE.This section is effective the day following final enactment.
2Sec. 3.
25-03615 as introduced02/10/25 REVISOR EAP/KR