Bills › 88th General Assembly
Where it is now
- Done: IntroducedFebruary 11, 2019
- Done: SubcommitteeFebruary 5, 2019
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Skipped: House committeeSkipped
- Done: Passes the HouseMarch 12, 2019
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to claiming the adoption tax credit for qualified adoption expenses paid or incurred by an individual taxpayer during a tax year. Currently, in order to claim the adoption tax credit the taxpayer must pay or incur “qualified adoption expenses” during the tax year, which are unreimbursed, and connected with the adoption. The bill strikes the requirement that the “qualified adoption expenses” be paid or incurred by the taxpayer during the tax year. _____ incurred prior to or during the tax year in which the adoption becomes final, the qualified adoption expense shall be allowed during the tax year in which the adoption becomes final.
Read the full explanation
For qualified adoption expenses incurred after the tax year in which the adoption becomes final, the qualified adoption expense shall be allowed during the tax year such adoption expense was paid or incurred. The bill applies retroactively to tax years beginning on or after January 1, 2019.
Senate subcommittee
Named February 5, 2019. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
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88th General Assembly