HOUSE DOCKET, NO. 175        FILED ON: 1/10/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2953

 

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

1/10/2023

Patricia A. Haddad

5th Bristol

1/11/2023

Angelo J. Puppolo, Jr.

12th Hampden

1/11/2023

Susan Williams Gifford

2nd Plymouth

1/11/2023

Marcus S. Vaughn

9th Norfolk

1/11/2023

Joseph D. McKenna

18th Worcester

1/11/2023

Hannah Kane

11th Worcester

1/12/2023

F. Jay Barrows

1st Bristol

1/13/2023

Paul J. Donato

35th Middlesex

1/18/2023

Kimberly N. Ferguson

1st Worcester

1/19/2023

Kelly W. Pease

4th Hampden

1/26/2023

David F. DeCoste

5th Plymouth

1/31/2023

Brian W. Murray

10th Worcester

2/1/2023

Kathleen R. LaNatra

12th Plymouth

2/1/2023

David K. Muradian, Jr.

9th Worcester

2/6/2023

Tricia Farley-Bouvier

2nd Berkshire

2/8/2023

Alyson M. Sullivan-Almeida

7th Plymouth

2/9/2023

Sean Garballey

23rd Middlesex

2/13/2023

Donald R. Berthiaume, Jr.

5th Worcester

2/15/2023

Bruce E. Tarr

First Essex and Middlesex

4/3/2023


HOUSE DOCKET, NO. 175        FILED ON: 1/10/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2953

By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 2953) of Michael J. Soter and others relative to a taxpayer exemption for adopted children.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3067 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

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.