SB 1123 - For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit in the amount of $2,000 per birth for which a certificate of birth resulting in stillbirth has been issued. The tax credit shall be claimed only during the tax year in which the stillbirth occurred, and the child shall otherwise have been a dependent of the taxpayer. Tax credits authorized by this act shall be refundable and nontransferable. A taxpayer shall not claim a tax credit under this act and a tax deduction for the same stillbirth. This act shall sunset on December 31, 2028, unless reauthorized by the General Assembly. This act is substantially similar to HB 2770 (2022). JOSH NORBERG