Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.
Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
Includes both the birth family and the foster family of children in foster care, and other families receiving child welfare services from the authorized agency or the local departments of social services in the case of authorized agencies in the definition of family for purposes of services provided by voluntary foster care agency health facilities.