Stillbirth individual income tax credit modified.

HF 1437 modifies Minnesota's stillbirth tax credit, providing eligible parents a $2,000 credit against state income tax for each stillbirth. It directly affects individuals who experienced a stillbirth and filed Minnesota income taxes, including residents and nonresident military spouses. The bill defines "stillbirth" per Minnesota's fetal death reporting rules and specifies that the credit applies only to the year the stillbirth occurred. This change applies retroactively to taxable years beginning after December 31, 2015, with refund claims for affected years allowed until January 1, 2026.