Bill > A3007

Introduced Session

This bill provides qualified taxpayers an adoption expense credit against their New Jersey gross income tax liability in the case of an adoption of a foster child. The tax credit will be available annually until the child is 18 years of age, or 21 years of age if the child is receiving special educational services, or if the child has a severe disability, for the life of the child. Eligible adoption expenses include costs such as medical care, prescription medication, psychological or psychiatric counseling, occupational therapy or any other medical, surgical or therapeutic costs incurred for a child. A "child with a severe disability" is defined as a child, as certified by the Director of the Division of Developmental Disabilities or the Director of the Division of Mental Health Services in the Department of Human Services, who is eligible for placement in a group home or institutional care or who, after the age of 18, is determined to not be able to live independently and would need to remain under the care of the adoptive parent in the parent's home.

AI Summary

Committee Categories

Erik Peterson (R)*, 

Introduced, Referred to Assembly Children, Families and Food Security Committee (on 01/13/2026)

Official Document