HOUSE DOCKET, NO. 2727        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2622

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

James J. Lyons, Jr.

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act to promote adoption.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

James J. Lyons, Jr.

18th Essex

1/20/2017

David F. DeCoste

5th Plymouth

1/17/2018

Leonard Mirra

2nd Essex

1/17/2018

Michael J. Finn

6th Hampden

1/17/2018

Shawn Dooley

9th Norfolk

1/30/2017

Shaunna L. O'Connell

3rd Bristol

2/3/2017


HOUSE DOCKET, NO. 2727        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2622

By Mr. Lyons of Andover, a petition (accompanied by bill, House, No. 2622) of James J. Lyons, Jr., and others relative to a taxpayer exemption for adopted children.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act to promote adoption.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Paragraph (5) of subsection (b) of part B of section 3 of chapter 62 of the 2016 Official Edition of the General Laws is hereby amended by striking paragraph (5) in its entirety and inserting in place thereof the following:-

(5) An amount equal to the total expenses paid by the taxpayer within the taxable year to adopt children. Expenses shall consist of fees paid to any agency licensed to place children for adoption, attorneys fees, court fees, and medical expenses, including copayments for medical services, incurred in the adoption process of a minor child.

SECTION 2. Section 6 of said chapter 62 is hereby amended by adding the following subsection:-

(u) An refundable adoption tax credit of $1,000 per adopted child in a calendar year shall allowed to one adoptive parent against any taxes due pursuant to this chapter.