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HF 1437

Stillbirth individual income tax credit modified.

2025-2026 Regular Session Introduced by Scott Van Binsbergen and 2 co-sponsors

Minnesota stillbirth income tax credit is being modified to adjust eligibility, calculation, and administration of the credit.

Introduction and first reading, referred to Taxes
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Bill Summary · HF 1437

Summary of HF 1437 (Session 2025-2026) – Minnesota

Title

Stillbirth individual income tax credit modified

Purpose and Intent

HF 1437 seeks to modify Minnesota’s state individual income tax credit related to stillbirth, making changes to eligibility, calculation, or administration of the credit. The bill appears to build on or adjust existing stillbirth-related tax relief provisions to better reflect contemporary policy goals or administrative needs. The exact policy levers (e.g., credit amount, phase-ins/phase-outs, or qualifying criteria) would be defined in the bill’s text.

Key Provisions and Changes (as typical for this type of bill)

While the precise statutory text is not provided here, typical elements in “stillbirth tax credit” legislation and modifiers may include:
- Credit amount and structure: specification of a dollar amount or percentage of liability, and whether the credit is refundable or nonrefundable.
- Eligibility criteria: who can claim the credit (e.g., parents of a stillborn child or households with a stillbirth) and any required documentation (such as a death certificate or medical verification).
- Phase-in/Phase-out or income limits: thresholds or limits that affect eligibility or credit amount based on taxpayer income.
- Interaction with other credits/deductions: rules about how the stillbirth credit interacts with the standard deduction, other child-related credits, or earned income tax credit.
- Timing and filing mechanics: when the credit can be claimed (which tax year) and any special forms or schedules.
- Administration: provisions related to the Department of Revenue’s administration, audit, or verification processes to prevent fraud or misclaims.
- Effective date and sunset (if any): whether the changes take effect immediately or at a future date, and whether the provision expires or is re-evaluated.

Affected Parties and Impacts

  • Taxpayers: Minnesota resident individuals who meet the eligibility criteria for the stillbirth credit would be affected, potentially reducing their state income tax liability (or increasing refundability, depending on the credit’s structure).
  • Families experiencing stillbirths: Parents or guardians who incur qualifying loss may benefit from tax relief, easing some financial burden associated with bereavement and related costs.
  • Minnesota Department of Revenue: Responsible for administering the credit, validating eligibility, and processing claims.

Procedural and Timeline Aspects

  • Introduction and first reading: February 24, 2025. The bill was introduced and referred to the Taxes committee.
  • Next steps: The bill would proceed through committee hearings, potential amendments, and votes in both chambers before any enacted changes would take effect. Timelines depend on the legislative calendar and committee action.

Sponsors

  • Co-sponsors: Scott Van Binsbergen, Steve Gander, John Burkel

Notes

  • The summary above reflects typical elements of a stillbirth income tax credit modification. For precise details—such as exact credit amounts, eligibility criteria, and effective dates—the full bill text and fiscal notes from MN House/Senate would need to be consulted.

If you’d like, I can pull the official bill text and extract exact provisions, dates, and fiscal impact once they are available.

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

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