SB138-SA1,1,6
5“6. If the parents of a stillbirth are unmarried, the maximum amount that may
6be claimed by each parent under this subsection is $1,000 for each stillbirth.
SB138-SA1,1,97
7. To claim the credit under this subsection, a claimant shall submit with his
8or her return, for the taxable year to which the claim relates, proof of eligibility. A
9fetal death report demonstrates proof of eligibility.”.