HB 1773 -- DEPENDENCY EXEMPTION FOR STILLBORN CHILDREN

SPONSOR:  Funderburk

COMMITTEE ACTION:  Voted "do pass" by the Special Committee on
Tax Reform by a vote of 8 to 1 with 1 present.

Beginning January 1, 2009, this bill authorizes an income tax
dependency exemption 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.

FISCAL NOTE:  Estimated Cost on General Revenue Fund of Less than
$32,976 in FY 2009, FY 2010, and FY 2011.  No impact on Other
State Funds in FY 2009, FY 2010, and FY 2011.

PROPONENTS:  Supporters say that the bill creates a one-time
dependency exemption deduction for families for a stillborn
child.  Currently, when a child is stillborn at 20 weeks or older
or weighs at least 350 grams, the state requires a report to be
filed.  If the report is required, a dependency exemption will be
allowed.  The bill will provide support, show respect for the
loss, and help with the healing process for grieving families.
It has little cost to the state and will help families who have
already incurred expenses preparing for their child's birth and
the medical bills.

Testifying for the bill were Representative Funderburk; and City
of St. Peters.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:11 pm