Adoption incentive programs.

Creates the Indiana adoption services authority (authority) and establishes the board of directors of the authority. Sets forth the duties and powers of the authority and the board. Establishes the zero cost adoption fund (fund) to provide financial assistance, benefits, services, or other assistance for specified purposes pertaining to foster care, adoption, and postadoption assistance, including assistance with college savings and arrangements for reduced college tuition for an adopted child. Provides that money in the fund may not be used to pay the general operating, administrative, and capital expenses and establishes a separate, general operating fund for the authority to pay those expenses. Specifies that assistance provided from the fund is supplemental to adoption assistance payments or an adoption subsidy. Provides a tax credit for contributions made to the fund in an amount equal to 50% of the contribution. Specifies that the total amount of tax credits allowed may not exceed $18,500,000 for each state fiscal year. Makes conforming changes. Makes an appropriation.