Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1977

Introduced
2/27/25  

Caption

Reducing the costs for adoption

Impact

The bill is expected to have a significant impact on the state's legal and adoption frameworks by incentivizing legal professionals to participate in adoption processes. This could lead to more families being able to afford adoption, thereby increasing the number of children placed in loving homes. Additionally, it may help to alleviate the workload on public agencies tasked with managing adoption cases, as private attorneys step in to assist financially limited families.

Summary

Senate Bill 1977 aims to reduce the financial burden associated with the adoption process in Massachusetts. Specifically, the bill seeks to establish a tax credit system for licensed attorneys who provide pro bono legal services in adoption cases. This legislative initiative is intended to encourage more attorneys to take on adoption cases without charge, thereby lowering costs for prospective adoptive families. Each attorney will earn a $500 credit for every adoption they undertake pro bono, capped at a total of $2,500 per year.

Contention

Although there appears to be broad support for the intention behind S1977, discussions may arise regarding the logistics of implementing such a tax credit system. For instance, potential concerns about how the program will be funded and whether the maximum credit cap might adequately reflect the costs attorneys incur when taking on pro bono cases could surface. Furthermore, ensuring that the tax credits are effectively administered without loopholes or abuse will require careful legislative consideration to prevent any unintended consequences.

Companion Bills

No companion bills found.

Previously Filed As

MA S1992

Repealing advance sales tax payments

MA S1802

Abolishing the death tax

MA S2469

Extending the time of military service purchases

MA S964

Relative to defacing property

MA S1693

Relative to protecting civil rights

MA S1691

Clarifying civil rights restrictions

MA S1696

Promoting fairness in licensing

MA S1807

Relative to the small commercial tax exemption

Similar Bills

No similar bills found.