Relates to a report on the impact of a tax deduction for expenses of the adoption of a special needs child

Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child.