MN SF1646

Provides a $2,000 tax credit for each stillbirth, removing the previous requirement that the child would have been a dependent of the taxpayer under federal tax law

Expands eligibility to include stillbirths that occurred in other states or countries, even if no certificate of birth was issued, as long as the birth meets Minnesota's fetal death reporting requirements

Extends eligibility to nonresident spouses of Minnesota residents serving in the U.S. or United Nations armed forces

Applies retroactively to taxable years beginning after December 31, 2015

Creates a special refund window allowing claims for tax years 2016-2021 to be filed until January 1, 2026, overriding normal statute of limitations