New York S09957 provides a tax credit for taxpayers who experience the birth of a stillborn child.

New York S09957 amends the tax law to offer a refund-able credit of $2,000 for taxpayers who suffer the birth of a stillborn child. The credit applies to the taxable year in which a certificate of stillbirth is issued. This credit is available for taxpayers who would have considered the stillborn child a dependent. The amendment takes effect immediately and applies to taxable years starting on or after January 1, 2026.

New York S09957 provides a tax credit for taxpayers who experience the birth of a stillborn child.

New York S09957 amends the tax law to offer a refund-able credit of $2,000 for taxpayers who suffer the birth of a stillborn child. The credit applies to the taxable year in which a certificate of stillbirth is issued. This credit is available for taxpayers who would have considered the stillborn child a dependent. The amendment takes effect immediately and applies to taxable years starting on or after January 1, 2026.