Bill > S00598

This bill amends the tax law to provide a deduction from personal gross income for expenses incurred in the adoption of a child from the foster care system. The deductible expenses include adoption fees, medical and legal fees, court costs, and any other related expenses paid or incurred by the taxpayer during the taxable year. The bill applies to all taxable years beginning on or after January 1 of the year in which it becomes law.