Income Tax Credit - Parent of Stillborn Child

This bill creates a $1,000 refundable state income tax credit for Maryland parents who experience a stillbirth. It directly affects parents who receive a certificate of stillbirth (per Maryland Health-General Article § 4-213.1 or equivalent from another state) for a birth that results in stillbirth. The credit can be claimed only in the tax year the stillbirth occurred, and if the credit exceeds the parent's state income tax liability for that year, they receive a refund for the excess amount. The credit applies to taxable years beginning after December 31, 2025, effective July 1, 2025.