HB 867 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for stillbirth tax credit.

Bill Text

• Printer's No. PN0903 View text Current pdf

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This bill establishes a stillbirth tax credit for taxpayers who experience a stillbirth, providing specific eligibility criteria and application processes.

• Section 1701-A.1

  (14.2) Article XVIII-I.

  Adds the reference to the new stillbirth tax credit article in the definitions of tax credits.

• Article XVIII-I

  STILLBIRTH TAX CREDIT Section 1801-I. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Department." The Department of Revenue of the Commonwealth. "Qualified tax liability." The liability for taxes imposed under Article III. "Stillbirth." The expulsion or extraction from a mother of a product of conception after 16 weeks gestation, which shows no evidence of life after expulsion or extraction. "Tax credit." The stillbirth tax credit provided under this article. "Taxpayer." An individual subject to payment of taxes under Article III.

  Introduces a new article that defines terms related to the stillbirth tax credit.

• Article XVIII-I

  Section 1802-I. Application. (a) Submission.--A taxpayer eligible under section 1803.1(a) may submit an application for a tax credit under this article in a manner prescribed by the department. The application shall contain the following information: (1) The name and Social Security number of the taxpayer. (2) A copy of the certificate of fetal death or certificate of birth resulting in stillbirth. (3) Any other information deemed appropriate by the department. (b) Procedure.--The application shall be attached to the applicant's annual tax return required to be filed under Article III.

  Outlines the submission process and requirements for taxpayers applying for the stillbirth tax credit.

• Article XVIII-I

  Section 1803-I. Tax credit. (a) Eligibility.--A taxpayer is eligible for a tax credit against the qualified tax liability of the taxpayer under subsection (b) if the taxpayer experiences a stillbirth. (b) Maximum credit.--A taxpayer who qualifies under subsection (a) may claim a tax credit of $2,000 for each stillbirth for which a certificate of fetal death or certificate of birth resulting in stillbirth has been issued by the Department of Health. (c) Limitation.--The tax credit under this section may only be claimed: (1) In the taxable year in which the stillbirth occurred. (2) If the child would have been a "dependent" of the taxpayer as defined under 26 U.S.C. § 152 (relating to dependent defined).

  Establishes eligibility requirements and the maximum amount of the stillbirth tax credit.

• Article XVIII-I

  Section 1804-I. Credit refund. If the amount of the tax credit that an individual is allowed under this article exceeds the individual's State tax liability, the department shall refund the excess to the individual.

  Provides for a refund of excess tax credits if they exceed the individual's state tax liability.

• Article XVIII-I

  Section 1805-I. Guidelines. The department shall issue guidelines, including forms, necessary to administer this article. The department may require additional proof of the claim for a tax credit.

  Requires the department to create guidelines for the administration of the stillbirth tax credit.

• Article XVIII-I

  Section 1806-I. Penalty. A taxpayer who claims a tax credit under this article but does not meet the eligibility requirements under section 1803-I shall repay the full amount of the tax credit to the department.

  Imposes a repayment obligation for taxpayers who improperly claim the stillbirth tax credit.

Action History

1. March 11, 2025

   Referred to Finance

Sponsors

• Patrick J. Harkins · Primary
• La'Tasha D. Mayes · Cosponsor
• Jose Giral · Cosponsor
• Malcolm Kenyatta · Cosponsor
• Benjamin V. Sanchez · Cosponsor
• Mark M. Gillen · Cosponsor
• G. Roni Green · Cosponsor

Subjects