{"Title":"An Act relative to promoting tax relief for adoptive parents","BillNumber":"S1992","DocketNumber":"SD2158","GeneralCourtNumber":192,"PrimarySponsor":{"Id":"BET0","Name":"Bruce E. Tarr","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/192/LegislativeMembers/BET0","ResponseDate":"2021-02-19T11:51:45.72"},"Cosponsors":[{"Id":"BET0","Name":"Bruce E. Tarr","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/192/LegislativeMembers/BET0","ResponseDate":"2021-02-19T11:51:45.72"}],"JointSponsor":null,"BillHistory":"https://malegislature.gov/api/GeneralCourts/192/Documents/S1992/DocumentHistoryActions","LegislationTypeName":"Bill","Pinslip":"By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1992) of Bruce E. Tarr for legislation to promote tax relief for adoptive parents.  Revenue.","DocumentText":"\tSECTION 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:-\r\n\t“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).”\r\n\tSECTION 2. Chapter 62, Section 6 of the General Laws shall be amended by inserting subsection (j), which shall read:-\t\r\n\t“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 2022.”\r\n","EmergencyPreamble":null,"RollCalls":[],"Attachments":[],"CommitteeRecommendations":[{"Action":"Accompanied","FiscalAmounts":[],"Committee":{"CommitteeCode":"J26","GeneralCourtNumber":192,"Details":"https://malegislature.gov/api/GeneralCourts/192/Committees/J26"},"Votes":[]}],"Amendments":[]}