WI AB373

Creates a $2,000 refundable individual income tax credit for parents of a stillbirth occurring in Wisconsin, claimable in the taxable year the stillbirth occurs

Defines "stillbirth" as a birth resulting in a stillbirth for which a fetal death report is required under state law

Married couples filing jointly may claim up to $2,000 per stillbirth; those filing separately or unmarried parents may each claim up to $1,000 per stillbirth

Requires claimants to submit a copy of the fetal death report with their tax return; credit is only available to full-year Wisconsin residents

Creates an appropriation account to fund refund payments when the credit exceeds the claimant's tax liability