2018 -- S 2126

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME TAX

     Introduced By: Senators Felag, and DiPalma

     Date Introduced: January 23, 2018

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is

hereby amended by adding thereto the following section:

     44-30-24.1. Tax credit for stillbirth.

     (a) Parents of stillborn babies will be allowed an income tax credit for a stillborn baby

resulting from an unintended late-term fetal death occurring at twenty-eight (28) weeks gestation

or more.

     (b) For the purposes of this section, Rhode Island residents shall be allowed a one-time

nonrefundable state tax credit in the amount of two thousand dollars ($2,000) as follows:

     (1) The stillborn birth of their children during the tax year for which the credit may be

claimed;

     (2) The filing of a certificate of birth resulting in stillbirth issued by the division of vital

statistics in the department of health; and

     (3) Parents who are otherwise eligible to claim the child as a dependent if the child had

been born alive.

     SECTION 2. This act shall take effect on July 1, 2018.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PERSONAL INCOME TAX

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     This act would allow Rhode Island residents a one-time nonrefundable tax credit in the

amount of two thousand dollars ($2,000) for the unintended late-term fetal death occurring at

twenty-eight (28) weeks gestation or more upon filing a certificate of birth resulting in stillbirth

issued by the division of vital statistics.

     This act would take effect on July 1, 2018.

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