HB268 Alabama 2018 Session

Summary

Primary Sponsor

Will AinsworthLt. Governor

Republican

Session

Regular Session 2018

Title

Taxation, tax credit for private intrastate adoptions, applicable to any private adoptions, Secs. 40-18-360, 40-18-361 am'd.

Summary

HB 268 would expand Alabama's adoption tax credit to cover private interstate adoptions and remove the residency requirement for birth mothers and babies.

What This Bill Does

The bill broadens the definition of private intrastate adoption to include private interstate adoptions and eliminates the requirement that the birth mother and the baby live in Alabama. It maintains a one-time, refundable tax credit of $1,000 per child for private adoptions (and for the adoption of a qualified foster child), claimed in the year the adoption becomes final. The credit would apply to taxes owed under Section 40-18-2 and would take effect after the bill is signed into law.

Who It Affects

• Prospective adoptive families pursuing private adoptions (intrastate or interstate) who could claim a $1,000 per-child tax credit.
• Birth mothers and babies in private adoptions, since residency requirements in Alabama would no longer be needed for the credit to apply.
• Families adopting qualified foster children, who would also be eligible for the $1,000 per-child credit upon finalization.

Key Provisions

• Redefine private intrastate adoption to include private interstate adoptions and remove the residency requirement for the birth mother and baby.
• Provide a one-time, refundable tax credit of $1,000 per child for private adoptions (and for the adoption of a qualified foster child), claimed in the year the adoption becomes final.
• Credit is against the tax imposed by Section 40-18-2 and applies to the specified adoption scenarios.
• The act takes effect on the first day of the third month after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation