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MD SB356

Bill

Official Source

Status

Engrossed

2/17/2026

Primary Sponsor

Jeff Waldstreicher

Click for details

Origin

Senate

2026 Regular Session

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 (§ 4–213.1 of the Health – General Article) 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 parent may receive a refund for the excess amount
  • Takes effect July 1, 2026, applicable to taxable years beginning after December 31, 2026

Legislative Description

Income Tax Credit - Parent of a Stillborn Child

Income Tax

Last Action

Referred Ways and Means

2/18/2026

Committee Referrals

Ways and Means2/18/2026
Budget and Taxation1/23/2026

Full Bill Text

No bill text available