Stillbirth credit modification

This bill modifies Minnesota's tax credit for stillbirths, allowing eligible parents to claim a $2,000 credit against their state income tax for each stillbirth. It directly affects residents and certain nonresident spouses of military/UN personnel who experienced a stillbirth, defined as a birth requiring a fetal death report under state law. Key changes clarify eligibility (including out-of-state birth certificates), specify the credit applies only in the year of the stillbirth, and make the amendment retroactive to 2016. The bill also extends the deadline for claiming refunds for eligible past tax years (2016-2021) until January 1, 2026.