HOUSE DOCKET, NO. 2727 FILED ON: 1/20/2017
HOUSE . . . . . . . . . . . . . . . No. 2622
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The Commonwealth of Massachusetts
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PRESENTED BY:
James J. Lyons, Jr.
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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.
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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
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In the One Hundred and Ninetieth General Court
(2017-2018)
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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.