This legislation would “direct the Office of Children and Family Services to complete a report studying the impact a tax deduction can have on alleviating expenses associated with adopting a special needs child.” The required report would include information on trends in the adoption of special needs children, the length that special needs children typically wait before being adopted, and the additional costs incurred by the parents of special needs children. The State of New York has a strong interest in the health and well-being of special needs children. To further that interest, the State should work to remove financial disincentives that discourage the adoption of special needs children. The impact of a potential special needs adoption tax deduction deserves study by state government.
This bill was signed into law on October 23, 2017 as Chapter 382 of the Laws of 2017. The report called for under this law is due on July 30, 2018.