WI SB379

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

Defines "stillbirth" as a birth occurring in Wisconsin that requires a fetal death report under state law

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

Limits eligibility to full-year Wisconsin residents who submit proof of eligibility (fetal death report) with their tax return

Applies to taxable years beginning January 1 of the year the act takes effect, or the following January 1 if enacted after July 31