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2022 SESSION

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HB 100 Parents of stillborn child; establishes a refundable income tax credit.

Introduced by: Christopher T. Head | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax credit for parents of stillborn child. Establishes a refundable income tax credit for individual filers or married persons filing jointly for taxable years on and after January 1, 2022, but before January 1, 2027, in an amount equal to $2,000 for each birth for which a Virginia certificate of birth resulting in stillbirth has been issued. The credit may be claimed only in the taxable year in which the stillbirth occurred and only if the child would have become a dependent of the taxpayer.


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