HOUSE DOCKET, NO. 3050        FILED ON: 1/16/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael J. Soter

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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.

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PETITION OF:

HOUSE DOCKET, NO. 3050        FILED ON: 1/16/2025

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[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2953 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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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.