Authorizes a tax credit for a stillbirth

HB 1631 allows Missouri taxpayers to claim a $1,200 state income tax credit for each stillbirth that occurs in a tax year starting on or after January 1, 2025. To receive this credit, an individual must provide a certificate of birth resulting in stillbirth issued under state law, and the credit cannot be carried forward to future years or refunded. The bill requires the Department of Revenue to create rules for administering the program, which will automatically expire six years after it takes effect unless the legislature reauthorizes it.