S.B. 31 Enrolled

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 General Description:
9 This bill amends the Refundable Tax Credit Act to address a tax credit for the adoption
10 of a child who has a special need.
11 Highlighted Provisions:
12 This bill:
13 . modifies the refundable income tax credit for the adoption of a child who has a
14 special need; and
15 . makes technical and conforming changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 This bill has retrospective operation for a taxable year beginning on or after January 1,
20 2013.
21 Utah Code Sections Affected:
22 AMENDS:
23 59-10-1104, as renumbered and amended by Laws of Utah 2006, Chapter 223
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 59-10-1104 is amended to read:
27 59-10-1104. Tax credit for adoption of a child who has a special need.
28 (1) As used in this section, a "child who has a special need" means a child who meets
29 at least one of the following conditions:

30 (a) the child is five years of age or older;
31 (b) the child:
32 (i) is under the age of 18; and
33 (ii) has a physical, emotional, or mental disability; or
34 (c) the child is a member of a sibling group placed together for adoption.
35 (2) (a) [For taxable years beginning on or after January 1, 2005] Subject to the other
36 provisions of this section, a claimant who adopts [in this state] a child who has a special need
37 may claim a refundable tax credit of $1,000:
38 (i) for a child who has a special need who the claimant adopts;
39 (ii) on the claimant's individual income tax return for the taxable year [a refundable tax
40 credit of $1,000]; and
41 (iii) against taxes otherwise due under this chapter [for:].
42 [(a) adoptions for which a court issues an order granting the adoption on or after
43 January 1, 2005;]
44 [(b) the taxable year during which a court issues an order granting the adoption; and]
45 [(c) each child who has a special need whom the claimant adopts.]
46 (b) A tax credit under this section may not exceed $1,000 per return for a taxable year.
47 (3) For a claimant to qualify for the tax credit described in Subsection (2) for an
48 adoption:
49 (a) the order that grants the adoption shall be issued:
50 (i) on or after January 1, 2013; and
51 (ii) by:
52 (A) a court of competent jurisdiction of this state or another state; or
53 (B) a foreign country;
54 (b) the claimant shall be a resident of this state on the date the order described in
55 Subsection (3)(a) is issued; and
56 (c) for an adoption made by a foreign country, the adoption shall be registered in
57 accordance with Section 78B-6-142 .

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

[Bill Documents]