NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7468
SPONSOR: Buchwald TITLE OF BILL: An act to amend the tax law, in relation to providing
a tax credit for certain taxpayers who suffer the birth of a stillborn
child
PURPOSE OR GENERAL IDEA OF BILL:
To provide recognition of the loss and compensation for the costs asso-
ciated with a stillbirth.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of the bill amends section 606 of the tax law by adding a new
subsection (jjj), which establishes a $2000 refundable tax credit for
the birth of a stillborn child. The credit would be allowed for the
taxable year in which a certificate of stillbirth is issued. Birth of a
still-born child is defined as the birth of a child for whom a certif-
icate of stillbirth has been issued pursuant to section four thousand
one hundred sixty-a of the public health law.
Section 2 of the bill establishes the effective date.
JUSTIFICATION:
Nearly 26,000 stillbirths occur each year, and two-thirds of still-birth
deaths remain unexplained. Stillbirth deaths affect every socioeconomic
class, race, religion and maternal age group. These traumatic experi-
ences leave families emotionally distraught and unprepared to face costs
of funerals and additional testing. Moreover, families who experience a
stillbirth death receive acknowledgement from the broader community. For
instance, when a live baby is delivered, even if followed by tragic
infant mortality, the family is afforded recognition and provided a full
dependent tax credit for the year of the birth. This bill provides
acknowledgement of the loss experienced upon a stillbirth, as well as
compensation to offset expenses related to the birth and loss, for the
tax able year in which a certificate of stillbirth is issued.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
To be determined
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on and after ',January 1, 2020. Effective immediately, the
addition, amendment and/or repeal of any rule or regulation necessary
for the implementation of this act on its effective date are authorized
to be made on or before such date.
STATE OF NEW YORK
________________________________________________________________________
7468
2019-2020 Regular Sessions
IN ASSEMBLY
May 6, 2019
___________
Introduced by M. of A. BUCHWALD -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax credit for
certain taxpayers who suffer the birth of a stillborn child
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (jjj) to read as follows:
3 (jjj) Stillbirth tax credit. (1) A taxpayer shall be allowed a refund-
4 able credit against the tax imposed by this article equal to two thou-
5 sand dollars for the birth of a stillborn child, provided the stillborn
6 child would have been a dependent of the taxpayer as defined by section
7 152 of the Internal Revenue Code. The credit shall be allowed for the
8 taxable year in which a certificate of stillbirth is issued pursuant to
9 section four thousand one hundred sixty-a of the public health law.
10 (2) For purposes of this subsection, "birth of a stillborn child"
11 shall mean the birth of a child for whom a certificate of stillbirth has
12 been issued pursuant to section four thousand one hundred sixty-a of the
13 public health law.
14 § 2. This act shall take effect immediately and shall apply to taxable
15 years commencing on and after January 1, 2020. Effective immediately,
16 the addition, amendment and/or repeal of any rule or regulation neces-
17 sary for the implementation of this act on its effective date are
18 authorized to be made on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09910-01-9
