NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3936
SPONSOR: Bichotte Hermelyn 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. Section 606 of the tax law is amended by adding a new
subsection (kkk) will allow taxpayers to be allowed a refundable credit
against the tax imposed by this article equal to two thousand dollars
for the birth of a stillborn child.
(2) For purposes of this subsection, "birth of a stillborn child"shall
mean the birth of a child for whom a certificate of stillbirth has been
issued pursuant to section four thousand one hundred sixty-a of the
public health law.
Section 2 is 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 testing related to a loss, and a funeral. When a live baby is deliv-
ered, 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. Parents experiencing stillbirth delivery incur simi-
lar costs to that of these deliveries. This bill provides acknowledge-
ment 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.
PRIOR LEGISLATIVE HISTORY:
2021-22: A06366, referred to ways and means
FISCAL IMPLICATIONS:
None
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
commencing on and after January 1, 2022. 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
________________________________________________________________________
3936
2023-2024 Regular Sessions
IN ASSEMBLY
February 8, 2023
___________
Introduced by M. of A. BICHOTTE HERMELYN, COLTON, CRUZ, JACKSON -- read
once and referred to the Committee 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 (ooo) to read as follows:
3 (ooo) 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, 2023. 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.
LBD04623-01-3
