Credit for delivery of a fetus born dead for which a fetal death certificate has been filed

A taxpayer shall be allowed a credit against the tax imposed under this chapter, other than the liability imposed by section 12-707, in the amount of two thousand five hundred dollars for the delivery of a fetus born dead for which a fetal death certificate has been filed, provided such child would have been a dependent on such taxpayer's federal income tax return. The credit shall be allowed for the taxable year for which a fetal death occurred.

(P.A. 22-118, S. 412; P.A. 23-31, S. 10.)

History: P.A. 22-118 effective July 1, 2022, and applicable to taxable years commencing on or after January 1, 2022; P.A. 23-31 replaced “birth of a stillborn child” with “delivery of a fetus born dead for which a fetal death certificate has been filed” and “stillbirth certificate is issued by the State Vital Records Office of the Department of Public Health” with “fetal death occurred”, effective June 7, 2023, and applicable to taxable years commencing on or after January 1, 2022.