HOUSE DOCKET, NO. 663        FILED ON: 1/14/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2638

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael J. Soter

_________________

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:

Michael J. Soter

8th Worcester

1/14/2019

Alyson M. Sullivan

7th Plymouth

1/29/2019

Shawn Dooley

9th Norfolk

1/27/2019

Ryan C. Fattman

Worcester and Norfolk

2/1/2019

Donald R. Berthiaume, Jr.

5th Worcester

1/31/2019

Angelo L. D'Emilia

8th Plymouth

1/31/2019

David F. DeCoste

5th Plymouth

1/24/2019

Randy Hunt

5th Barnstable

1/21/2019

Patrick Joseph Kearney

4th Plymouth

2/1/2019

Joseph D. McKenna

18th Worcester

1/31/2019

Shaunna L. O'Connell

3rd Bristol

1/31/2019

Elizabeth A. Poirier

14th Bristol

1/31/2019


HOUSE DOCKET, NO. 663        FILED ON: 1/14/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2638

By Mr. Soter of Bellingham, a petition (accompanied by bill, House, No. 2638) of Michael J. Soter and others relative to a taxpayer exemption for adopted children.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2622 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

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.