NY S05890

Office of Children and Family Services, in consultation with the Department of Taxation and Finance, must complete a report on the impact of a tax deduction for adoption-related expenses including adoption fees, medical and legal fees, and court costs for children in foster care.

Report must include adoption trends over the past ten years, number of children aged out of foster care, length of waiting periods prior to adoption, racial and ethnic breakdown of adopted children, and children placed in foster care multiple times in the past three years.

Report must also cover the number of children in foster care with incarcerated parents, Office of Children and Family Services efforts to promote adoption awareness and education, and total spending on adoption promotion by the office and contracted organizations.

Report must be submitted to the governor, temporary president of the senate, speaker of the assembly, and minority leaders of both chambers by July 30, 2016.

Act takes effect immediately upon enactment.