Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

This bill creates a new tax deduction for New York taxpayers who adopt children from the foster care system. It allows deductions for adoption-related expenses including fees, medical costs, legal fees, court costs, and other associated expenses paid during the tax year. The deduction applies specifically to adoptions involving children in foster care, directly benefiting adoptive parents who incur these costs. The provision takes effect immediately for taxable years beginning January 1 after the law is enacted.