Minnesota § 290.0685 - CREDIT FOR PARENTS OF STILLBORN CHILDREN
Full text of Minnesota Minnesota Statutes § 290.0685 — CREDIT FOR PARENTS OF STILLBORN CHILDREN, with citation guidance and answers to common questions.
§ 290.0685. CREDIT FOR PARENTS OF STILLBORN CHILDREN
Subdivision 1.Credit allowed.
(a) An individual is allowed a credit against the tax imposed by this chapter equal to $2,000 for each birth for which a certificate of birth resulting in stillbirth has been issued under section 144.2151. The credit under this section is allowed only in the taxable year in which the stillbirth occurred and if the child would have been a dependent of the taxpayer as defined in section 152 of the Internal Revenue Code.
(b) For a nonresident or part-year resident, the credit must be allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph (e).
Subd. 2.Credit refundable.
If the amount of credit that an individual is allowed under this section exceeds the individual's tax liability under this chapter, the commissioner shall refund the excess to the individual.
Subd. 3.Appropriation.
An amount sufficient to pay the refunds required by this section is appropriated to the commissioner from the general fund.
History:
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 290.0685
What does Minnesota Statutes § 290.0685 cover?
Section 290.0685 ("CREDIT FOR PARENTS OF STILLBORN CHILDREN") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 290.0685?
A common citation format is "Minnesota Statutes § 290.0685" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 290.0685 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.