An Act to amend 71.10 (4) (i); to create 20.835 (2) (cd) and 71.07 (8n) of the statutes; Relating to: creating a refundable individual income tax credit for the parent of a stillbirth and making an appropriation. (FE)
Summary
SB379 creates a new refundable individual income tax credit for parents of a stillbirth. The credit is set at $2,000 per stillbirth and may be claimed in the taxable year in which the stillbirth occurs, provided the claimant is a Wisconsin resident who files within the normal claim period and submits proof of eligibility in the form of a fetal death report. The bill defines “stillbirth” by reference to the state’s fetal death reporting requirement.
The credit is refundable, meaning it can reduce a taxpayer’s income tax liability below zero and generate a refund for any unused amount. The bill also creates a standing appropriation to pay approved claims and amends the state’s tax credit ordering statute to include the stillbirth credit among credits that may be applied against income tax. Special allocation rules apply for married couples filing jointly or separately and for unmarried parents, with the maximum credit generally divided between parents when they do not file jointly.
Impact
The bill would add a new refundable personal income tax credit to Wisconsin law under s. 71.07 (8n), and it would create a corresponding appropriation in s. 20.835 (2) (cd) to fund payments of unused credit amounts. It also amends the tax credit ordering provision in s. 71.10 (4) (i) to recognize the stillbirth tax credit in the sequence of credits applied against tax liability. In practical terms, the bill would provide direct state tax relief and/or a refund to eligible parents of a stillbirth, while requiring the Department of Revenue and Department of Administration to administer and pay claims.
Sentiment
The bill appears to have a compassionate, supportive policy purpose, aimed at providing financial relief to families experiencing stillbirth. The introduction with a broad bipartisan set of cosponsors suggests generally favorable sentiment toward the proposal. No committee votes or transcript discussion were provided, so there is no recorded opposition or debate in the supplied materials.
Contention
The main policy considerations likely involve the fiscal cost of a refundable credit and the administrative requirement to verify eligibility through a fetal death report. The bill also limits eligibility to Wisconsin residents, excludes part-year residents and nonresidents, and splits the benefit between parents in certain filing situations, which could raise questions about fairness or complexity. Because no committee transcript or vote history is included, no specific member or stakeholder objections are documented in the provided record.
Crossfiled
An Act to amend 71.10 (4) (i); to create 20.835 (2) (cd) and 71.07 (8n) of the statutes; Relating to: creating a refundable individual income tax credit for the parent of a stillbirth and making an appropriation. (FE)
A bill for an act relating to the elimination of the individual income tax and alternate income tax by creating the taxpayer relief trust fund and income tax elimination board and fund, and making appropriations.
Supporting the designation of September 19, 2025, as "National Stillbirth Prevention and Awareness Day", recognizing tens of thousands of families in the United States that have endured a stillbirth, and seizing the opportunity to keep other families from experiencing the same tragedy.
A resolution supporting the designation of September 19, 2025, as "National Stillbirth Prevention and Awareness Day", recognizing tens of thousands of families in the United States that have endured a stillbirth, and seizing the opportunity to keep other families from experiencing the same tragedy.