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Bill

SB 356

Income Tax Credit - Parent of a Stillborn Child

2026 Regular Session Introduced by Paul Corderman and 8 co-sponsors

Maryland establishes an income tax credit for parents of stillborn children to provide financial relief during grief and recovery.

Referred Ways and Means
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Bill Summary · SB 356

Legislative bill overview

SB 356 establishes a state income tax credit for parents who have experienced a stillborn child. The credit would provide financial relief to eligible families during what is typically a significant period of grief and potential medical expenses. The bill passed third reading in February 2026 and is currently in the Ways and Means Committee.

Why is this important

Stillbirth represents a profound loss that often comes with substantial emotional and financial burden—including medical bills, funeral expenses, and time away from work. This tax credit would recognize stillbirth as a qualifying life event worthy of state support, similar to credits for dependent children or other family circumstances. The policy reflects evolving recognition of perinatal loss in state law.

Potential points of contention

  • Definition and verification: Questions about how "stillborn child" is defined, at what gestational age, and what documentation is required to claim the credit, which could affect eligibility disputes
  • Budget impact: Fiscal concerns about the cost to the state if the credit is substantial or broadly claimed, and whether funds should go toward other maternal/child health initiatives instead
  • Precedent and scope: Debate over whether this credit should extend to other pregnancy losses (miscarriage, early termination) and whether it sets a precedent for tax benefits tied to reproductive outcomes

Compiled from official sources — confirm details with the bill’s official record.

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