HB 248 -- Dependency Exemption for Stillborn Children Sponsor: Funderburk 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.Copyright (c) Missouri House of Representatives