Maryland legislation · 2026 Regular Session
Maryland SB356: Income Tax Credit - Parent of a Stillborn Child
Status: In committee, March 16, 2026
Allowing a parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate of birth resulting in stillbirth or a certificate of fetal death has been issued; and applying the Act to taxable years beginning after December 31, 2026.
What the bill says
An act concerning Income Tax Credit - Parent of a Stillborn Child FOR the purpose of allowing a parent of a stillborn child a refundable credit against the State income tax for each birth for which a certain certificate has been issued; and generally relating to a credit against the State income tax for the parent of a stillborn child. BY adding to Article - Tax - General Section 10-758 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement).
From the engrossed text, February 12, 2026:
AN ACT concerning Income Tax Credit - Parent of a Stillborn Child FOR the purpose of allowing a parent of a stillborn child a refundable credit against the State income tax for each birth for which a certain certificate has been issued; and generally relating to a credit against the State income tax for the parent of a stillborn child. BY adding to Article - Tax - General Section 10-758 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 10-758. (A) SUBJECT TO THE LIMITATIONS OF THIS SECTION, A PARENT OF A STILLBORN CHILD MAY CLAIM A CREDIT AGAINST THE STATE INCOME TAX IN AN AMOUNT EQUAL TO $1,000 FOR EACH BIRTH FOR WHICH A CERTIFICATE OF BIRTH EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [Brackets] indicate matter deleted from existing law. Underlining indicates amendments to bill. Strike out indicates matter stricken from the bill by amendment or deleted from the law by amendment. *sb0356* SENATE BILL RESULTING IN STILLBIRTH HAS BEEN ISSUED UNDER § 4-213.1 OF THE HEALTH - GENERAL ARTICLE OR FOR WHICH A CERTIFICATE OF FETAL DEATH OR ITS EQUIVALENT HAS BEEN ISSUED BY ANOTHER STATE. (B) THE CREDIT ALLOWED UNDER …
Sponsors
- Jeff Waldstreicher (D, 18) · primary sponsor
- Paul Corderman (R, SD-002)
- Guy Guzzone (D, 13)
- J.B. Jennings (R, 7)
- Nancy King (D, SD-039)
- Karen Young (D, 3)
- Cory McCray (D, SD-045)
- Jim Rosapepe (D, SD-021)
- Johnny Salling (R, SD-006)
Latest actions
- : Hearing 3/24 at 1:00 p.m.
- : Referred Ways and Means
- : Third Reading Passed (40-1)
- : Second Reading Passed with Amendments
- : Favorable with Amendments {863225/1 Adopted
- : Favorable with Amendments Report by Budget and Taxation
- : Hearing 2/04 at 1:00 p.m.
- : First Reading Budget and Taxation
Votes
- Third Reading Passed (40-1) (February 17, 2026): 40 yea, 1 nay, passed
Common questions
- What is SB356?
- SB356 is a bill in the Maryland Legislature (2026 Regular Session): Income Tax Credit - Parent of a Stillborn Child.
- What does SB356 do?
- In its own words: An act concerning Income Tax Credit - Parent of a Stillborn Child FOR the purpose of allowing a parent of a stillborn child a refundable credit against the State income tax for each birth for which a certain certificate has been issued; and generally relating to a credit against the State income tax for the parent of a stillborn child. BY adding to Article - Tax - General Section 10-758 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement).
- What is the status of SB356?
- In committee as of March 16, 2026. Latest action: Hearing 3/24 at 1:00 p.m. (March 16, 2026).
- Who sponsored SB356?
- Jeff Waldstreicher (D, 18), with 8 co-sponsors.
- Where is the official record for SB356?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0356?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.