Authorizes a tax credit for a spontaneous fetal death

This bill allows Missouri taxpayers to claim a $2,000 state tax credit for each spontaneous fetal death that occurs in a year when the child would have been eligible as a dependent. The credit can be claimed on the tax return for the year the death occurred and may result in a refund if the credit amount exceeds the taxes owed. The legislation includes rules preventing the credit from being carried forward, sold, or combined with other specific exemptions for the same event, and it will automatically expire six years after it takes effect unless reauthorized by the legislature.