SECTION 1. Chapter 62 of the General Laws shall be amended by inserting into Section 3 (B)(a)(8), between the words “January 1, 2001” and “No deduction shall be allowed…” the following:-

“In the case of a taxpayer who maintains a household with legally adopted children as dependents, as defined under section 152 of the Code, the individual shall be entitled to a credit of $3,600 if there is one such dependent with respect to the taxpayer, or $7,200 if there are two or more such dependents with respect to the taxpayer until said adopted dependents reach the age of sixteen (16).”

SECTION 2. Chapter 62, Section 6 of the General Laws shall be amended by inserting subsection (j), which shall read:-             

“Parents adopting children who are disabled, as defined in section 22 of the Code, shall be eligible for a tax credit of (i) $2,000 upon completion of adoption in tax year 2019, (ii) $4,000 upon completion of adoption in tax year 2020, (iii) $6,000 upon completion of adoption in tax year 2021, (iv) $8,000 upon completion of adoption in tax year 2021, and $10,000 upon completion of adoption in or after tax year 2023.”