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MS HB1548

Bill

Status

Failed

3/28/2012

Primary Sponsor

Philip Gunn

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Increases the state income tax credit for qualified adoption expenses from $2,500 to $10,000 per dependent child for adoptions finalized in calendar year 2012 or later
  • Maintains the $2,500 credit limit for adoptions finalized during calendar years 2006 through 2011
  • Defines "qualified adoption expenses" using the same definition as provided in Internal Revenue Code Section 36C
  • Allows unused tax credits to be carried forward for three succeeding tax years
  • Takes effect January 1, 2012

Legislative Description

Income tax; increase tax credit allowed for child adoption expenses.

Last Action

Died In Committee

3/28/2012

Full Bill Text

No bill text available