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HOUSE DOCKET, NO. 3050 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3246
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 Worcester1/16/2025Hannah 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
HOUSE DOCKET, NO. 3050 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3246
By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3246) of
Michael J. Soter and others relative to a taxpayer exemption for adopted children. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2953 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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.