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MD SB414
Bill
Status
Engrossed
3/12/2025
Primary Sponsor
Jeff Waldstreicher
Click for details
AI Summary
- Parents of a stillborn child may claim a $1,000 refundable credit against Maryland state income tax for each birth resulting in stillbirth
- Eligibility requires a Certificate of Birth Resulting in Stillbirth issued under Maryland law or an equivalent certificate of fetal death from another state
- Credit may only be claimed for the taxable year in which the stillbirth occurred
- If the credit exceeds the parent's state income tax liability, the excess amount is refunded to the parent
- Effective July 1, 2025, applicable to taxable years beginning after December 31, 2025
Legislative Description
Income Tax Credit - Parent of Stillborn Child
Income Tax
Last Action
Hearing 3/27 at 1:00 p.m.
3/15/2025
Committee Referrals
Ways and Means3/14/2025
Budget and Taxation1/20/2025
Full Bill Text
No bill text available