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.
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