Parents of stillborn child; establishes a refundable income tax credit.

Tax credit for parents of stillborn child.Establishes a refundable income tax credit for individual filersor married persons filing jointly for taxable years on and afterJanuary 1, 2021, in an amount equal to $2,000 for each birth forwhich a Virginia certificate of birth resulting in stillbirth hasbeen issued. The credit may be claimed only in the taxable year inwhich the stillbirth occurred and only if the child would have becomea dependent of the taxpayer.