SB 49 – Modifies the criteria for determining whether a child is a special needs child for the purposes of the special needs adoption tax credit

• Sponsor: Lamping
• LR Number: 0227S.01I
• Committee: Seniors, Families and Pensions
• Last Action: 1/22/2013 - Hearing Conducted S Seniors, Families and Pensions Committee
• Effective Date: August 28, 2013

Current Bill Summary

SB 49 - For the purposes of determining which children are special needs children, so that an individual may receive a tax credit for adopting a special needs child, this act prohibits ethnic background or membership in a minority group from being the sole factor that is used to consider a child who cannot be returned to his parents' home a special needs child.

This act is identical to SB 712 (2012) and similar to a provision in SS/SCS/SBs 20, 15 & 19 (2013).

MIKE HAMMANN