AL SB209

Redefines "private intrastate adoption" to remove the requirement that the birth mother and baby reside in Alabama, allowing tax credits for private interstate adoptions.

Provides a one-time, refundable income tax credit of $1,000 per child for taxpayers who complete a private adoption or adoption of a qualified foster child.

Applies the $1,000 credit in the tax year when the adoption becomes final.

Maintains eligibility for qualified foster children in permanent legal custody of the Alabama Department of Human Resources or placed in licensed/approved foster homes for adoption purposes.

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