Senate
File
2014
-
Introduced
SENATE
FILE
2014
BY
LOFGREN
A
BILL
FOR
An
Act
providing
an
individual
income
tax
credit
to
parents
of
1
stillborn
children,
and
including
retroactive
applicability
2
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
422.12,
subsection
2,
Code
2018,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
e.
A
stillbirth
tax
credit
equal
to
one
3
thousand
dollars
for
each
stillbirth
that
occurs
during
a
tax
4
year
if
all
of
the
following
requirements
are
satisfied:
5
(1)
The
taxpayer
obtained
a
certificate
of
birth
resulting
6
in
stillbirth
pursuant
to
section
144.31A
with
respect
to
the
7
stillbirth
or,
if
the
stillbirth
occurred
outside
the
state
but
8
the
taxpayer
is
a
resident,
the
taxpayer
obtained
sufficient
9
documentation
of
the
stillbirth
from
the
jurisdiction
where
10
the
stillbirth
occurred.
For
purposes
of
this
subparagraph,
11
“sufficient
documentation”
shall
be
defined
by
rule
adopted
12
by
the
Iowa
department
of
public
health,
and
may
include
but
13
is
not
limited
to
similar
state
certificates
or
physician
14
certifications.
15
(2)
Had
the
stillbirth
not
occurred,
the
child
would
have
16
been
eligible
to
be
claimed
as
a
dependent
by
the
taxpayer.
17
Sec.
2.
RETROACTIVE
APPLICABILITY.
This
Act
applies
18
retroactively
to
January
1,
2018,
for
tax
years
beginning
on
19
or
after
that
date.
20
EXPLANATION
21
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
22
the
explanation’s
substance
by
the
members
of
the
general
assembly.
23
This
bill
provides
an
individual
income
tax
credit
equal
24
to
$1,000
for
parents
of
a
stillborn
child
who
experience
25
a
stillbirth
during
the
tax
year.
To
qualify
for
the
tax
26
credit,
the
taxpayer
must
meet
certain
requirements.
First,
27
the
taxpayer
must
have
been
eligible,
had
the
stillbirth
not
28
occurred,
to
claim
the
child
as
a
dependent
under
the
Internal
29
Revenue
Code.
Second,
the
taxpayer
must
obtain
a
certificate
30
of
birth
resulting
in
stillbirth
from
the
Iowa
department
of
31
public
health
(department).
If
the
stillbirth
occurs
outside
32
Iowa
but
the
taxpayer
is
an
Iowa
resident,
the
taxpayer
must
33
obtain
other
sufficient
documentation
of
the
stillbirth.
34
The
bill
requires
the
department
to
define
“sufficient
35
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documentation”
by
rule.
1
The
tax
credit
is
nonrefundable
and
any
credit
in
excess
of
2
the
taxpayer’s
tax
liability
shall
not
be
carried
forward
to
3
another
year.
4
The
bill
applies
retroactively
to
January
1,
2018,
for
tax
5
years
beginning
on
or
after
that
date.
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