| (1) |
As used in this section:
| (a) |
"Adoption expense" means a reasonable and necessary adoption fee, court cost, attorney fee, or other expense that is:
| (i) |
directly related to, and for the primary purpose of, adoption of a qualifying child through a domestic adoption; |
| (ii) |
not incurred in violation of federal or state law or in carrying out any surrogate parenting arrangement; and |
| (iii) |
not paid or reimbursed by any employer or state assistance program. |
|
| (b) |
"Domestic adoption" means an adoption of a child who is a United States citizen or a resident of the United States or its possessions before the adoption effort begins. |
| (c) |
| (i) |
"Qualifying child" means an individual who is under 18 years old. |
| (ii) |
"Qualifying child" does not include an individual who is a child of the claimant's spouse. |
|
| (d) |
"Qualifying claimant" means a claimant:
| (i) |
whose adjusted gross income on a federal tax return is:
| (A) |
for a claimant who files the federal tax return jointly with the claimant's spouse, $55,000 or more but less than $110,000; or |
| (B) |
for a claimant who files the federal tax return other than jointly, $27,500 or more but less than $55,000; |
|
| (ii) |
who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and |
| (iii) |
who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services. |
|
| (e) |
| (i) |
"State or federal assistance" means public funds that are:
| (A) |
expended for the benefit of an individual in need of financial, medical, food, housing, or related assistance; |
| (C) |
provided by a state or the federal government. |
|
| (ii) |
"State or federal assistance" includes:
| (A) |
the Medicaid program, as defined in Section 26B-3-101; |
| (D) |
the Supplemental Nutrition Assistance Program established in 7 U.S.C. Chapter 51, Supplemental Nutrition Assistance Program; |
| (E) |
the Women, Infants, and Children Program established in 42 U.S.C. Sec. 1786; |
| (F) |
the federal Social Security Act; and |
|
| (iii) |
"State or federal assistance" does not include an income tax credit, subtraction, or deduction. |
|
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