Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child

This bill creates a new tax credit for taxpayers who experience the birth of a stillborn child. The provision allows eligible individuals to claim a refundable credit of $2,000 for the tax year in which a medical certificate of stillbirth is issued. To qualify, the stillborn child must meet the legal definition of a dependent under current tax laws. The measure applies to taxable years beginning on or after January 1, 2026, and authorizes the necessary regulatory updates to take effect immediately.