An Act to promote adoption

This bill creates a refundable tax credit for adoptive parents in Massachusetts. It provides $2,500 per adopted child from foster care and $2,000 per adopted child from private or public adoption agencies, refundable against state income taxes. The credit covers expenses like agency fees, attorney fees, court costs, and medical copayments directly related to adopting a minor child. It directly affects adoptive parents who pay these costs through licensed agencies or foster care systems. The change modifies existing tax law to expand and clarify eligible adoption-related expenses.