HOUSE DOCKET, NO. 321        FILED ON: 1/20/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3067

 

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

1/8/2021

Jeffrey N. Roy

10th Norfolk

2/12/2021

Tommy Vitolo

15th Norfolk

2/13/2021

Hannah Kane

11th Worcester

2/13/2021

Timothy R. Whelan

1st Barnstable

2/15/2021

Susan Williams Gifford

2nd Plymouth

2/15/2021

Steven G. Xiarhos

5th Barnstable

2/16/2021

Colleen M. Garry

36th Middlesex

2/16/2021

David K. Muradian, Jr.

9th Worcester

2/18/2021

Kelly W. Pease

4th Hampden

2/20/2021

David F. DeCoste

5th Plymouth

2/22/2021

Michael O. Moore

Second Worcester

2/23/2021

Shawn Dooley

9th Norfolk

2/24/2021

Mathew J. Muratore

1st Plymouth

2/24/2021

Alyson M. Sullivan

7th Plymouth

2/24/2021

Paul A. Schmid, III

8th Bristol

2/25/2021

David Allen Robertson

19th Middlesex

2/25/2021

Bradley H. Jones, Jr.

20th Middlesex

2/26/2021

Patrick Joseph Kearney

4th Plymouth

2/26/2021

Carol A. Doherty

3rd Bristol

2/26/2021

Norman J. Orrall

12th Bristol

2/26/2021

Brian W. Murray

10th Worcester

1/22/2022

James J. O'Day

14th Worcester

1/24/2022


HOUSE DOCKET, NO. 321        FILED ON: 1/20/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3067

By Mr. Soter of Bellingham, a petition (accompanied by bill, House, No. 3067) of Michael J. Soter and others relative to a taxpayer exemption for adopted children.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2638 OF 2019-2020.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

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 from private and or public adoption agencies. 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 $2,500 per adopted child from foster care and or an refundable adoption tax credit of $2,000 per adopted child from a private and or public adoption agency in a calendar year shall be allowed to one adoptive parent against any taxes due pursuant to this chapter.