SB209 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Dick Brewbaker
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: The bill creates a one-time, refundable $1,000 tax credit per child for private adoptions (and adoptions of a qualified foster child) and updates the definition of private intrastate adoption in Alabama.
What This Bill Does
It provides a refundable tax credit of $1,000 per child for private intrastate adoptions or for the adoption of a qualified foster child, to be claimed in the year the adoption becomes final. It redefines private intrastate adoption to specify the eligibility and residency criteria. It defines a qualified foster child as a child in permanent legal custody of the Alabama Department of Human Resources or placed in a licensed/approved foster home for adoption under an approved case plan. It amends Sections 40-18-360 and 40-18-361 and sets an effective date for the act.

Who It Affects
Adoptive families in Alabama who complete private intrastate adoptions or adopt a qualified foster child will be eligible for a $1,000 credit per child.
Taxpayers filing Alabama income tax returns can receive a refundable credit, potentially resulting in a refund if the credit exceeds their tax liability.

Key Provisions
§40-18-360 defines PRIVATE INTRASTATE ADOPTION as an adoption through a private agency in which the birth mother, the baby, and the adoptive parent(s) reside in Alabama.
§40-18-360 defines QUALIFIED FOSTER CHILD as a child in permanent legal custody of the Alabama Department of Human Resources and/or placed in a licensed or approved foster home by DHR for adoption under an approved case plan.
§40-18-361 provides a one-time, refundable tax credit against the tax for a private intrastate adoption or the adoption of a qualified foster child, amounting to $1,000 per child, claimed in the year the adoption becomes final.
The act amends Sections 40-18-360 and 40-18-361 of the Code of Alabama 1975 and specifies the credit against the tax imposed by Section 40-18-2.
Section 2 states the act becomes effective on the first day of the third month following its passage and governor's approval.

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