Personal income taxes: credit: still birth.

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit for a personal exemption for dependents. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would allow a credit against those taxes to a taxpayer who holds a Certificate of Still Birth in an amount equal to the actual amount of medical and burial or cremation costs paid or incurred, not to exceed $2,000, during the taxable year in which the still birth occurred. This bill would take effect immediately as a tax levy.