MS HB1619

Increases the tax credit for qualified adoption expenses from $2,500 to $5,000 per dependent child for adoptions occurring after calendar year 2016.

Maintains the $2,500 credit for adoptions occurring between 2006 and 2016.

Creates an enhanced $5,000 credit for adoptions completed through the Mississippi Department of Child Protection Services beginning in calendar year 2017 and thereafter.

Allows unused tax credits to be carried forward for three succeeding tax years.

Effective January 1, 2017.