AL HB268

Amends Alabama Code Sections 40-18-360 and 40-18-361 to expand the definition of "private intrastate adoption" to include private interstate adoptions.

Removes the requirement that the birth mother, baby, and adoptive parents all reside in Alabama, allowing the tax credit to apply to any private adoption of a child.

Maintains the existing $1,000 per child refundable tax credit against income tax for qualifying adoptions, claimed in the year the adoption becomes final.

Continues to provide the $1,000 tax credit for adoption of qualified foster children in Alabama Department of Human Resources custody.

Becomes effective on the first day of the third month following passage and Governor approval.