Section 6 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by adding the following subsection:-

(ee) A taxpayer shall be allowed a tax credit, in the amount of two thousand five hundred dollars, against the taxes imposed by this chapter for the birth of a stillborn child, provided such child would have been a dependent on such taxpayer's federal income tax return, and provided further that the taxpayer provides a certificate of birth resulting in stillbirth from the Registry of Vital Records and Statistics to the Department of Revenue, or an alternative verification method approved by the department.

If the amount of the credit authorized pursuant to the provisions of this section exceeds the amount of the taxpayer's tax liability for the taxable year, the excess tax credit amount shall constitute an overpayment pursuant to section 36 of chapter 62C of the General Laws, as appearing in the 2024 Official Edition, and the commissioner shall make a refund of the overpayment from the current collections of the taxes imposed pursuant to this chapter. The right to a refund shall not be subject to the requirements of section 36 of chapter 62C of the General Laws, as so appearing.