SB414 creates a new refundable Maryland State income tax credit for a parent of a stillborn child. The credit is set at $1,000 for each birth for which a certificate of birth resulting in stillbirth has been issued under Maryland law, or for which an equivalent fetal death certificate has been issued by another state. The credit may be claimed only in the taxable year in which the stillbirth occurred.
If the credit exceeds the taxpayer’s State income tax liability for that year, the parent may receive the excess as a refund. The bill takes effect July 1, 2025, and applies to taxable years beginning after December 31, 2025.
Impact
The bill adds new Section 10-758 to the Tax-General Article of the Maryland Code, expanding the State income tax credit provisions to include parents of stillborn children. It creates a refundable tax benefit, which can reduce tax liability to zero and generate a payment if the credit exceeds taxes owed, and it relies on existing vital records law in Maryland and comparable documentation from other states to establish eligibility.
Sentiment
The available voting history indicates strong support for the bill: it passed the Senate on third reading by a unanimous 47-0 vote. No committee transcript is available, but the favorable committee report and unanimous floor vote suggest broad bipartisan agreement and little visible opposition in the recorded legislative history.
Contention
No specific points of contention are reflected in the provided transcripts or voting record. The main policy issue inherent in the bill is whether the State should provide a refundable income tax credit for stillbirth-related losses, but the recorded history does not show disagreement over eligibility, refundability, or the $1,000 amount. The absence of recorded debate suggests the measure was relatively noncontroversial in the Senate.