- The stillbirth occurred during 20XX.
- You received a certificate of birth resulting in stillbirth from the Arizona Department of Health Services.
- The child would have otherwise been a member of your household."
Is the Income Tax Act the proper place to address the tragedy of a stillbirth? Generally, state tax officials prefer changes in the tax law that will either encourage simplicity or that will provide a clear set of incentives. This bill would not accomplish either goal. Further, there may be administrative problems, in that the form used by the Department of Community Health (known as "the final disposition of a stillbirth") may not be adequate for tax purposes. (It should also be noted, for what it is worth, that the federal income tax law does not allow a deduction in the case of a stillbirth.)