MN HF4415

Allows eligible individuals a $2,000 tax credit for each stillbirth, claimed only in the taxable year the stillbirth occurred.

Defines "eligible individual" as a resident or the nonresident spouse of a resident military member who gave birth resulting in stillbirth and is listed as a parent on the certificate of birth.

Expands the definition of "certificate of birth" to include stillbirth certificates issued under Minnesota law or similar certificates issued in other states or countries.

For nonresidents or part-year residents, the credit must be allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph (e).

Applies retroactively to taxable years beginning after December 31, 2015.