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| 2 | 2 | | HOUSE DOCKET, NO. 3050 FILED ON: 1/16/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3246 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Michael J. Soter |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act to promote adoption. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Michael J. Soter8th Worcester1/16/2025Hannah Kane11th Worcester2/4/2025Kathleen R. LaNatra12th Plymouth2/5/2025Brian W. Murray10th Worcester2/5/2025Paul J. Donato35th Middlesex2/5/2025Alyson M. Sullivan-Almeida7th Plymouth2/5/2025Joseph D. McKenna18th Worcester2/6/2025Marcus S. Vaughn9th Norfolk3/10/2025Kimberly N. Ferguson1st Worcester3/12/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 3050 FILED ON: 1/16/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3246 |
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| 18 | 18 | | By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3246) of |
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| 19 | 19 | | Michael J. Soter and others relative to a taxpayer exemption for adopted children. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE HOUSE, NO. 2953 OF 2023-2024.] |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
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| 25 | 25 | | (2025-2026) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act to promote adoption. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 SECTION 1. Paragraph (5) of subsection (b) of part B of section 3 of chapter 62 of the |
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| 31 | 31 | | 22016 Official Edition of the General Laws is hereby amended by striking paragraph (5) in its |
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| 32 | 32 | | 3entirety and inserting in place thereof the following:- |
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| 33 | 33 | | 4 |
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| 34 | 34 | | 5 (5) An amount equal to the total expenses paid by the taxpayer within the taxable year to |
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| 35 | 35 | | 6adopt children from private and or public adoption agencies. Expenses shall consist of fees paid |
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| 36 | 36 | | 7to any agency licensed to place children for adoption, attorneys fees, court fees, and medical |
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| 37 | 37 | | 8expenses, including copayments for medical services, incurred in the adoption process of a minor |
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| 38 | 38 | | 9child. 2 of 2 |
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| 39 | 39 | | 10 SECTION 2. Section 6 of said chapter 62 is hereby amended by adding the following |
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| 40 | 40 | | 11subsection:- |
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| 41 | 41 | | 12 (u) An refundable adoption tax credit of $2,500 per adopted child from foster care and or |
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| 42 | 42 | | 13an refundable adoption tax credit of $2,000 per adopted child from a private and or public |
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| 43 | 43 | | 14adoption agency in a calendar year shall be allowed to one adoptive parent against any taxes due |
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| 44 | 44 | | 15pursuant to this chapter. |
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