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, 2022, but before January 1, 2027, in an amount equal to$2,000 for each birth for which a Virginia certificate of birth resultingin stillbirth has been issued. The credit may be claimed only inthe taxable year in which the stillbirth occurred and only if thechild would have become a dependent of the taxpayer.