Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Adoption Policy topic
No spam. Unsubscribe anytime.
Senate backs refundable adoption tax credit for special‑needs children
Summary
Senators advanced first substitute Senate Bill 71, which would create a refundable $2,500 tax credit over four years for certain special‑needs adoptions. Sponsor said the change would help place children in permanent homes and reduce state custody costs; the measure passed to third reading with unanimous recorded support on the floor.
The Utah Senate moved first substitute Senate Bill 71 to the third‑reading calendar on Feb. 16 after a floor explanation from sponsor Senator Walker.
Walker described the bill as an incentive to help place special‑needs children in permanent homes, noting many adopting families are lower‑ to moderate‑income and that the state spends roughly twice as much to maintain children in state custody as it does to support them in private homes. Under the first substitute, the bill provides a refundable tax credit of $2,500 per adoption, refundable over a period of four years and not refundable as a carryback or carryforward on state tax returns.
The sponsor said the original bill proposed a $3,000 nonrefundable credit but the committee recommended a refundable $2,500 credit to make the benefit more accessible. He also cited consultation among the attorney general’s office, the Division of Child and Family Services and stakeholders, and mentioned national advocacy by adoptee David Thomas as background to the legislation.
Senator Walker asked for support, and on the record the clerk indicated the substitute had received 24 aye votes, no nays and five absences and was placed on the third‑reading calendar.
Next steps include third reading in the Senate and, if enacted, implementation details by tax authorities and relevant human services agencies.
