ND HB1276

Establishes a $4,150 income tax deduction for taxable year 2018 for each birth resulting in stillbirth where a fetal death certificate has been filed under North Dakota law.

Deduction amount adjusts annually beginning January 1, 2019 based on the cost of living adjustment using the consumer price index for urban consumers in the midwest region.

Deduction may only be claimed in the taxable year in which the stillbirth occurred.

Applies retroactively to taxable years beginning after December 31, 2017.

Passed the House 88-0 and the Senate 44-0.