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H.B. 303

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TAX INCENTIVES FOR ADOPTION AND GUARDIANSHIP

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1997 GENERAL SESSION

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STATE OF UTAH

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Sponsor: J. Brent Haymond

5    AN ACT RELATING TO REVENUE AND TAXATION; PROVIDING A REFUNDABLE
6    INDIVIDUAL INCOME TAX CREDIT FOR AN ADOPTIVE PARENT OR GUARDIAN OF
7    A QUALIFIED CHILD UNDER CERTAIN CIRCUMSTANCES; AND PROVIDING AN
8    EFFECTIVE DATE.
9    This act affects sections of Utah Code Annotated 1953 as follows:
10    AMENDS:
11         62A-4a-205.6, as enacted by Chapter 314, Laws of Utah 1996
12         62A-4a-607, as enacted by Chapter 314, Laws of Utah 1996
13    ENACTS:
14         26-18-3.8, Utah Code Annotated 1953
15         59-10-131, Utah Code Annotated 1953
16    Be it enacted by the Legislature of the state of Utah:
17        Section 1. Section 26-18-3.8 is enacted to read:
18         26-18-3.8. Mental health services for specified child recipients.
19        (1) As used in this section:
20        (a) "Child recipient" means a recipient who is under 18 years of age and who is eligible
21    for medical assistance under this chapter because the child receives assistance under 42 U.S.C.
22    Section 673.
23        (b) "Mental health therapist" means the same as that term is defined in Section 58-60-102.
24        (2) A child recipient shall be allowed to receive services from a mental health therapist
25    who is not part of a prepaid capitated delivery system for mental health providers.
26        (3) The division shall establish a payment schedule for services provided under this
27    section.


1        Section 2. Section 59-10-131 is enacted to read:
2         59-10-131. Adoption or guardianship tax credit.
3        (1) For purposes of this section:
4        (a) "Adoptive parent" means a person who adopts a qualified child.
5        (b) "Guardian" means a person who is appointed guardian of a qualified child.
6        (c) "Qualified child" means a person:
7        (i) who is 18 years of age or younger;
8        (ii) (A) who is adopted pursuant to the provisions of Title 78, Chapter 30, Adoption, on
9    or after January 1, 1998; or
10        (B) for whom a guardian is appointed pursuant to the provisions of Title 75, Chapter 5,
11    Part 2, Guardians of Minors, on or after January 1, 1998; and
12        (iii) who was in the custody of the Division of Child and Family Services within the
13    Department of Human Services h , HAVING BEEN DETERMINED TO BE A CHILD WITH SPECIAL
13a     NEEDS, h at the time the adoption occurred or the guardian was appointed.
14        (2) Subject to the provisions of Subsections (3) and (4), for taxable years beginning on or
15    after January 1, 1998, h BUT BEGINNING ON OR BEFORE DECEMBER 31, 1999, h an adoptive parent
15a     or a guardian having h [an ] A FEDERAL h adjusted gross income of $75,000
16    or less may h ANNUALLY h claim a refundable credit of $2,500 for each qualified child the adoptive
16a     parent or
17    guardian is entitled to claim as a dependent.
18        (3) An adoptive parent or guardian may claim the credit under Subsection (2) for each
19    taxable year beginning on the taxable year in which the adoptive parent or guardian adopts or is
20    appointed guardian of the qualified child through the taxable year during which the qualified child
21    reaches 18 years of age.
22        (4) If the amount of the credit under Subsection (2) exceeds the adoptive parent's or
23    guardian's tax liability under this chapter for the taxable year, the commission shall refund the
24    amount of the credit exceeding the liability.
25        (5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
26    commission may make rules providing procedures h [ for refunding a ] TO IMPLEMENT THE h

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26a     tax credit under this section.
27        Section 3. Section 62A-4a-205.6 is amended to read:
28         62A-4a-205.6. Adoptive placement time frame -- Contracting with agencies.
29        (1) With regard to children who have a permanency goal of adoption and [who are
30    eligible] for whom a final plan for pursuing termination of parental rights or adoption, has been
31    approved in accordance with Section 78-3a-312, the division shall make intensive efforts to place























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1    the child in an adoptive home within 30 days after the [court has freed the child for adoption in
2    accordance with Subsection 78-3a-312(3)] final plan has been approved.
3        (2) If within the time period described in Subsection (1) the division is unable to locate
4    a suitable adoptive home, it shall contract with licensed child placing agencies to search for an
5    appropriate adoptive home for the child, and to place the child for adoption. The division shall
6    comply with the requirements of Section 62A-4a-607 and contract with a variety of child placing
7    agencies licensed [pursuant to] under Part 6.
8        [(3) The time period described in Subsection (1) does not apply with regard to children
9    who the division has determined to have special needs or circumstances making the child hard to
10    place for adoption. That determination, and the reasons for that determination, shall be made a
11    part of the child's record. ]
12        (3) The division shall ensure that children who are adopted and who were previously in
13    its custody will continue to receive the medical and mental health services and coverage that they
14    are entitled to under state and federal law, and shall provide intensive initial training and support
15    to potential adoptive parents, and ongoing support and individual or family counseling to adoptive
16    parents and their children, as needed, until the adopted child reaches 21 years of age.
17        Section 4. Section 62A-4a-607 is amended to read:
18         62A-4a-607. Promotion of adoption.
19        [The] (1) Since it is the responsibility of the division to promote and provide permanency
20    for children, the division and all agencies licensed under this part shall promote adoption when that
21    is a possible and appropriate alternative for a child. Specifically, the division shall actively
22    promote the adoption of all children in its custody who have a permanency goal of termination of
23    parental rights or adoption [and who are eligible for adoption], pursuant to Section 78-3a-312.
24        (2) The division shall obtain or conduct research of prior adoptive families to determine
25    what families may do to be successful with their adoptive children and shall make this research
26    available to potential adoptive parents.
27        (3) The division shall ensure that children who are adopted and who were previously in
28    its custody will continue to receive the medical and mental health services and coverage that they
29    are entitled to under state and federal law, and shall provide intensive initial training and support
30    to potential adoptive parents, and ongoing support and individual or family counseling to adoptive
31    parents and their children, as needed, until the adopted child reaches 21 years of age.

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1        Section 5. Effective date.
2        This act takes effect on January 1, 1998.




Legislative Review Note
    as of 2-17-97 5:31 PM


A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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