S.B.
31
SPECIAL NEEDS ADOPTION TAX CREDIT
House Floor
Amendments
Amendment 1 March 12, 2013 6:30 PM
Representative Jennifer M. Seelig
proposes the following amendments:
1. Page
2, Lines 37 through 47
:
37
(2)
(a)
[For taxable years beginning on or after January 1, 2005] Subject to the other
38
provisions of this section, a claimant who adopts [in this state] a child who has a special need
39
may claim a refundable tax credit of $1,000:
40
{
(a)
}
(i)
for
{
each
}
a
child who has a special need who the claimant adopts;
41
{
(b)
}
(ii)
on the claimant's individual income tax return for the taxable year [a refundable tax
42
credit of $1,000]; and
43
{
(c)
}
(iii)
against taxes otherwise due under this chapter [for:].
44
[(a) adoptions for which a court issues an order granting the adoption on or after
45
January 1, 2005;]
46
[(b) the taxable year during which a court issues an order granting the adoption; and]
47
[(c) each child who has a special need whom the claimant adopts.]
(b) A tax credit under this section may not exceed $1,000 per return for a taxable year.
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