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A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to newborn and stillborn tax credit. Newborn and stillborn tax credit. Establishes a refundable income tax credit for taxable years 2026 through 2030 for married individuals in an amount equal to $2,000 per eligible birth so long as such eligible birth is not also the birth of a child by a surrogate. The bill also allows individuals and married individuals filing jointly to claim a refundable income tax credit in an amount equal to $2,000 per stillborn birth so long as such stillborn birth is not also the birth of a child by a surrogate. The bill specifies that only one tax credit may be claimed for each eligible birth or stillborn birth.