SB0356 • 2026

Income Tax Credit - Parent of a Stillborn Child

Budget Children Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Senators Waldstreicher , Corderman , Guzzone , Jennings , King , Lewis Young , McCray , Rosapepe , and Salling
Last action: 2026-03-16
Official status: In the House - Hearing 3/24 at 1:00 p.m.
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Income Tax Credit - Parent of a Stillborn Child

Allowing a parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate of birth resulting in stillbirth or a certificate of fetal death has been issued; and applying the Act to taxable years beginning after December 31, 2026.

What This Bill Does

Allowing a parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate of birth resulting in stillbirth or a certificate of fetal death has been issued; and applying the Act to taxable years beginning after December 31, 2026.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

863225/1

None

Favorable with Amendments { 863225/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 356 (First Reading File Bill) On page 1, in the sponsor line, strike “Senator Waldstreicher” and substitute “Senators Waldstreicher, Corderman, Guzzone, Jennings, King, Lewis Young, McCray, Rosapepe, and Salling”.

AMENDMENT TO SENATE BILL 356 (First Reading File Bill) On page 1, in the sponsor line, strike “Senator Waldstreicher” and substitute “Senators Waldstreicher, Corderman, Guzzone, Jennings, King, Lewis Young, McCray, Rosapepe, and Salling”.
SB0356/863225/1 BY: Budget and Taxation Committee

Bill History

2026-03-16 House
Hearing 3/24 at 1:00 p.m.
2026-02-15 House
Referred Ways and Means
2026-02-12 Senate
Third Reading Passed (40-1)
2026-02-11 Senate
Favorable with Amendments Report by Budget and Taxation
2026-02-09 Senate
Favorable with Amendments { 863225/1 Adopted
2026-02-09 Senate
Second Reading Passed with Amendments
2026-01-28 Senate
Hearing 2/04 at 1:00 p.m.
2026-01-23 Senate
First Reading Budget and Taxation
Maryland General Assembly
Text - First - Income Tax Credit - Parent of a Stillborn Child
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Income Tax Credit - Parent of a Stillborn Child

Official Summary Text

Allowing a parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate of birth resulting in stillbirth or a certificate of fetal death has been issued; and applying the Act to taxable years beginning after December 31, 2026.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0356*

SENATE BILL 356
Q3 6lr1777
SB 414/25 – B&T
By: Senator Waldstreicher Senators Waldstreicher, Corderman, Guzzone,
Jennings, King, Lewis Young, McCray, Rosapepe, and Salling
Introduced and read first time: January 23, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 9, 2026

CHAPTER ______

AN ACT concerning 1

Income Tax Credit – Parent of a Stillborn Child 2

FOR the purpose of allowing a parent of a stillborn child a refundable credit against the 3
State income tax for each birth for which a certain certificate has been issued; and 4
generally relating to a credit against the State income tax for the parent of a stillborn 5
child. 6

BY adding to 7
Article – Tax – General 8
Section 10–758 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2025 Supplement) 11

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13

Article – Tax – General 14

10–758. 15

(A) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A PARENT OF A 16
STILLBORN CHILD MAY CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN A N 17
AMOUNT EQUAL TO $1,000 FOR EACH BIRTH FOR W HICH A CERTIFICATE OF BIRTH 18
2 SENATE BILL 356

RESULTING IN STILLBI RTH HAS BEEN ISSUED UNDER § 4–213.1 OF THE 1
HEALTH – GENERAL ARTICLE OR FOR WHICH A CERTIFICATE OF FETAL DEATH OR 2
ITS EQUIVALENT HAS BEEN ISSUED BY ANOTHER STATE. 3

(B) THE CREDIT ALLOWED UN DER THIS SECTION MAY BE CLAIMED ONLY 4
FOR THE TAXABLE YEAR IN WHICH THE STILLBIRTH OCCURRED. 5

(C) IF THE CREDIT ALLOWED UNDER THIS SECTION IN A NY TAXABLE YEAR 6
EXCEEDS THE STATE INCOME TAX FOR THAT TAXABLE YEAR , THE PARENT MAY 7
CLAIM A REFUND IN THE AMOUNT OF THE EXCESS. 8

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 9
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2026. 10

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.