HB 248 -- DEPENDENCY EXEMPTION FOR STILLBORN CHILDREN

SPONSOR:  Funderburk

COMMITTEE ACTION:  Voted "do pass" by the Committee on Tax Reform
by a vote of 11 to 1.

Beginning January 1, 2010, this bill authorizes an income tax
dependency exemption deduction to a taxpayer for the taxable year
in which a stillborn child was born if the child would otherwise
have been a member of the taxpayer's household and a certificate
of birth resulting in stillbirth has been issued.

FISCAL NOTE:  Estimated Cost on General Revenue Fund of Less than
$36,144 in FY 2010, FY 2011, and FY 2012.  No impact on Other
State Funds in FY 2010, FY 2011, and FY 2012.

PROPONENTS:  Supporters say that the bill recognizes the loss of
a child by allowing a dependency exemption for one year.  The
exemption is only for a stillborn child when a certificate is
issued and not for miscarriages.

Testifying for the bill were Representative Funderburk; Missouri
Family Network; and Patrick Barclay.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:24 am