S.B. 31

This document includes House Floor Amendments incorporated into the bill on Wed, Mar 13, 2013 at 9:04 AM by lerror. --> 1

SPECIAL NEEDS ADOPTION TAX CREDIT
2 2013 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Wayne A. Harper
5 House Sponsor: Jennifer M. Seelig
6
7 LONG TITLE
8 Committee Note:
9 The Revenue and Taxation Interim Committee recommended this bill.
10 General Description:
11 This bill amends the Refundable Tax Credit Act to address a tax credit for the adoption
12 of a child who has a special need.
13 Highlighted Provisions:
14 This bill:
15 . modifies the refundable income tax credit for the adoption of a child who has a
16 special need; and
17 . makes technical and conforming changes.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 This bill has retrospective operation for a taxable year beginning on or after January 1,
22 2013.
23 Utah Code Sections Affected:
24 AMENDS:
25 59-10-1104, as renumbered and amended by Laws of Utah 2006, Chapter 223
26
27 Be it enacted by the Legislature of the state of Utah:

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House Floor Amendments 3-13-2013 le/rlr 28 Section 1. Section 59-10-1104 is amended to read:
29 59-10-1104. Tax credit for adoption of a child who has a special need.
30 (1) As used in this section, a "child who has a special need" means a child who meets
31 at least one of the following conditions:
32 (a) the child is five years of age or older;
33 (b) the child:
34 (i) is under the age of 18; and
35 (ii) has a physical, emotional, or mental disability; or
36 (c) the child is a member of a sibling group placed together for adoption.
37 (2) H. (a) .H [For taxable years beginning on or after January 1, 2005] Subject
37a 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 H. [ (a) ] (i) .H for H. [ each ] a .H child who has a special need who the
40a claimant adopts;
41 H. [ (b) ] (ii) .H on the claimant's individual income tax return for the taxable year
41a [a refundable tax
42 credit of $1,000]; and
43 H. [ (c) ] (iii) .H 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.]
47a H. (b) A tax credit under this section may not exceed $1,000 per return for a
47b taxable year. .H
48 (3) For a claimant to qualify for the tax credit described in Subsection (2) for an
49 adoption:
50 (a) the order that grants the adoption shall be issued:
51 (i) on or after January 1, 2013; and
52 (ii) by:
53 (A) a court of competent jurisdiction of this state or another state; or
54 (B) a foreign country;
55 (b) the claimant shall be a resident of this state on the date the order described in
56 Subsection (3)(a) is issued; and

57 (c) for an adoption made by a foreign country, the adoption shall be registered in
58 accordance with Section 78B-6-142 .

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- 3 - 59 (4) (a) For an adoption for which a court of competent jurisdiction of this state or
60 another state issues the order described in Subsection (3)(a), a claimant may claim a tax credit
61 for the taxable year for which the adoption order becomes final.
62 (b) For an adoption for which a foreign country issues the order described in
63 Subsection (3)(a), a claimant may claim a tax credit for the taxable year for which a court of
64 competent jurisdiction in this state orders the state registrar to file the adoption order issued by
65 the foreign country.
66 [(3)] (5) The credit provided for in this section may not be carried forward or carried
67 back.
68 [(4)] (6) Nothing in this section shall affect the ability of any claimant who adopts a
69 child who has a special need to receive adoption assistance under Section 62A-4a-907 .
70 Section 2. Retrospective operation.
71 This bill has retrospective operation for a taxable year beginning on or after January 1,
72 2013.

Legislative Review Note
as of 12-7-12 10:38 AM

Office of Legislative Research and General Counsel

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