This bill would allow the adoptive parents of special needs children to deduct $10,000 from their gross income for tax purposes. All children benefit from the security provided by stable, permanent homes and family structures. 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. New Yorkers for Constitutional Freedoms urges the prompt passage of this pro-child, pro-parent bill.