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HOUSE DOCKET, NO. 175 FILED ON: 1/10/2023
HOUSE . . . . . . . . . . . . . . . No. 2953
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:
NAME:DISTRICT/ADDRESS :DATE ADDED:Michael J. Soter8th Worcester1/10/2023Patricia A. Haddad5th Bristol1/11/2023Angelo J. Puppolo, Jr.12th Hampden1/11/2023Susan Williams Gifford2nd Plymouth1/11/2023Marcus S. Vaughn9th Norfolk1/11/2023Joseph D. McKenna18th Worcester1/11/2023Hannah Kane11th Worcester1/12/2023F. Jay Barrows1st Bristol1/13/2023Paul J. Donato35th Middlesex1/18/2023Kimberly N. Ferguson1st Worcester1/19/2023Kelly W. Pease4th Hampden1/26/2023David F. DeCoste5th Plymouth1/31/2023Brian W. Murray10th Worcester2/1/2023Kathleen R. LaNatra12th Plymouth2/1/2023David K. Muradian, Jr.9th Worcester2/6/2023Tricia Farley-Bouvier2nd Berkshire2/8/2023Alyson M. Sullivan-Almeida7th Plymouth2/9/2023Sean Garballey23rd Middlesex2/13/2023 2 of 2
Donald R. Berthiaume, Jr.5th Worcester2/15/2023 1 of 2
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
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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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:
1 SECTION 1. Paragraph (5) of subsection (b) of part B of section 3 of chapter 62 of the
22016 Official Edition of the General Laws is hereby amended by striking paragraph (5) in its
3entirety and inserting in place thereof the following:-
4
5 (5) An amount equal to the total expenses paid by the taxpayer within the taxable year to
6adopt children from private and or public adoption agencies. Expenses shall consist of fees paid
7to any agency licensed to place children for adoption, attorneys fees, court fees, and medical
8expenses, including copayments for medical services, incurred in the adoption process of a minor
9child. 2 of 2
10 SECTION 2. Section 6 of said chapter 62 is hereby amended by adding the following
11subsection:-
12 (u) An refundable adoption tax credit of $2,500 per adopted child from foster care and or
13an refundable adoption tax credit of $2,000 per adopted child from a private and or public
14adoption agency in a calendar year shall be allowed to one adoptive parent against any taxes due
15pursuant to this chapter.