A taxpayer shall be allowed a credit against the tax imposed under this chapter, other than the liability imposed by section 12-707, in the amount of two thousand five hundred dollars for the birth of a stillborn child, provided such child would have been a dependent on such taxpayer's federal income tax return. The credit shall be allowed for the taxable year for which a stillbirth certificate is issued by the State Vital Records Office of the Department of Public Health.

(P.A. 22-118, S. 412.)

History: P.A. 22-118 effective July 1, 2022, and applicable to taxable years commencing on or after January 1, 2022.