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S.B. 71 Enrolled

                 

TAX CREDITS FOR SPECIAL NEEDS ADOPTIONS

                 
2001 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Carlene M. Walker

                  This act modifies provisions of the Revenue and Taxation Code and the Utah Human
                  Services Code relating to Child and Family Services. The act provides a tax credit to any
                  taxpayer who adopts a child who has a special need. This act has retrospective operation for
                  taxable years beginning on or after January 1, 2001.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      62A-4a-607, as last amended by Chapters 39 and 208, Laws of Utah 2000
                  ENACTS:
                      59-10-133, Utah Code Annotated 1953
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-10-133 is enacted to read:
                      59-10-133. Tax credits for special needs adoptions.
                      (1) For purposes of this section, a "child who has a special need" means a child for whom
                  permanent custody has been awarded to the Utah Division of Child and Family Services, who
                  cannot or should not be returned to the home of the child's biological parents, and who meets at
                  least one of the following conditions:
                      (a) the child is five years of age or older;
                      (b) the child is under the age of 18 with a physical, emotional, or mental disability; or
                      (c) the child is a member of a sibling group placed together for adoption.
                      (2) For taxable years beginning on or after January 1, 2001, a taxpayer who adopts a child
                  who has a special need may claim on the taxpayer's individual income tax return for the taxable
                  year a refundable credit of $1,000 against taxes otherwise due under this chapter for:
                      (a) adoptions for which a court issues an order granting the adoption on or after January
                  1, 2001;
                      (b) the taxable year during which a court issues an order granting the adoption; and


                      (c) each child who has a special need whom the taxpayer adopts.
                      (3) The credit provided for in this section may not be carried forward or carried back.
                      (4) Nothing in this section shall affect the ability of any taxpayer who adopts a child who
                  has a special need to receive financial aid for adoption expenses under Section 62A-4a-108 .
                      Section 2. Section 62A-4a-607 is amended to read:
                       62A-4a-607. Promotion of adoption -- Agency notice to potential adoptive parents.
                      (1) (a) The division and all child placing agencies licensed under this part shall promote
                  adoption when that is a possible and appropriate alternative for a child. Specifically, in accordance
                  with Section 62A-4a-205.6 , the division shall actively promote the adoption of all children in its
                  custody who have a final plan for termination of parental rights pursuant to Section 78-3a-312 or a
                  primary permanency goal of adoption.
                      (b) Beginning May 1, 2000, the division may not place a child for adoption, either
                  temporarily or permanently, with any individual or individuals who do not qualify for adoptive
                  placement pursuant to the requirements of Sections 78-30-1 , 78-30-1.5 , and 78-30-9 .
                      (2) The division shall obtain or conduct research of prior adoptive families to determine                   what
                  families may do to be successful with their adoptive children and shall make this research available
                  to potential adoptive parents.
                      (3) (a) A child placing agency licensed under this part shall inform each potential adoptive
                  parent with whom it is working that:
                      (i) children in the custody of the state are available for adoption;
                      (ii) Medicaid coverage for medical, dental, and mental health services may be available for
                  these children;
                      (iii) tax benefits, including the tax credit provided for in Section 59-10-133 , and financial
                  assistance may be available to defray the costs of adopting these children;
                      (iv) training and ongoing support may be available to the adoptive parents of these children;
                  and
                      (v) information about individual children may be obtained by contacting the division's
                  offices or its Internet site as explained by the child placing agency.

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                      (b) A child placing agency shall:
                      (i) provide the notice required by Subsection (3)(a) at the earliest possible opportunity; and
                      (ii) simultaneously distribute a copy of the pamphlet prepared by the division in accordance
                  with Subsection (3)(d).
                      (c) As a condition of licensure, the child placing agency shall certify to the Office of
                  Licensing at the time of license renewal that it has complied with the provisions of this section.
                      (d) Before July 1, 2000, the division shall:
                      (i) prepare a pamphlet that explains the information that is required by Subsection (3)(a); and
                      (ii) regularly distribute copies of the pamphlet described in Subsection (3)(d)(i) to child
                  placing agencies.
                      (e) The division shall respond to any inquiry made as a result of the notice provided in
                  Subsection (3)(a).
                      Section 3. Retrospective operation.
                      This act has retrospective operation for taxable years beginning on or after January 1, 2001.

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