HB2002 H HHR AM_1
CR 3338
The Committee on Health and Human Resources moved to amend the bill on page 1, section 10a, line 1, by striking section 10a in its entirety and inserting a new section 10a to read as follows:
(a) For tax years beginning before December 31, 2022, a one time credit against the tax imposed by the provisions of this article shall be allowed as follows:
Nonfamily adoptions. -- For nonfamily adoptions, the credit is equal to $4,000 which may be taken in the year of the adoption of each nonfamily child, whose age at adoption is under eighteen years. This credit may, at the option of the taxpayer, be taken over a period of three years.
For the purpose of this section and credit "nonfamily adoptions" means adoptions of a child or children by a taxpayer or taxpayers who are not the father, mother, or stepparent of the child.
(b) (1) For tax years beginning after December 31, 2022, a one time tax credit against the tax imposed by the provisions of this article of $5,000 per qualified child.
(2) Under no circumstances shall the total aggregate tax credit provided for in subsection (b) of this section exceed the amount of $5,000 per qualified child.
(c) (1) For purposes of the tax credit provided for in subsection (b) of this section, the tax credit allowed may be taken by only one taxpayer if there is more than one taxpayer in the household.
(2) Married individuals filing a joint return shall be treated as one taxpayer.
(3) In the case of individuals not described in subdivision (2) of this subsection who are members of the same household, only the taxpayer with the highest adjusted gross income for the taxable year may take the credit. Once the election of who may claim the tax credit has been made, that election is binding for the tax year for which it is made and for subsequent tax years, unless changed pursuant to specific authorization of the Tax Commissioner, for good cause shown.
(e) For the purposes of this section a "qualified child" shall mean a child who meets the following criteria:
(A) A child who has not attained the age of 18 years;
(B) A child who is the subject of an adoption proceeding;
(C) A child who is a citizen or resident of the United States; and
(D) A child who is a resident of this state or, if a resident of another state, the adoptive parent is a relative of the child. For purposes of this subdivision, the term "relative of the child" shall have the meaning ascribed in §49-1-206 of this code.
(f) The credit authorized under subsection (b) of this section may, at the election of the eligible taxpayer, be taken as a refundable tax credit in the taxable year in which the taxpayer has first established entitlement thereto as specified in this section, or at the election of the eligible taxpayer, over a period of three successive taxable years, beginning in the taxable year in which credit entitlement is authorized as specified in this section. The credit may not be carried back to any prior taxable year.
(g) The Tax Commissioner may propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq. of this code. The Tax Commissioner may also promulgate or adopt procedural or interpretive rules, as appropriate to assist in administering this section.";
And,
On page 6, section 1, line 7, by striking the definition of "pregnancy help organization" and inserting a new definition to read as follows:
""Pregnancy help organization" means an organization that seeks to provide a range of services to pregnant women. Pregnancy help organizations do not perform, prescribe, refer for or encourage abortion, as defined above, nor do they affiliate with any organization that performs, prescribes, refers for, or encourages abortion. Pregnancy help organizations include, but are not limited to, organizations traditionally known as "crisis pregnancy organizations," maternity homes, adoption agencies, and social services agencies that provide material support and other assistance to pregnant women.";
And,
On page 7, line 12, by striking subdivision (2) in its entirety and inserting a new subdivision (2) to read as follows:
"(2) Establishing qualification requirements for a pregnancy help organization participation, which include:
(A) Providing training and annual evaluations to their employees and volunteers.
(B) Maintaining policies and processes for child abuse reporting, medical emergencies, and/or addressing client complaints.
(C) Requiring a policy that pregnancy help organizations abide by all applicable federal and state laws.
(D) Registering as a 501(c)(3) nonprofit organization.";
And,
On page 8, line 30, by striking the "must" and inserting the word, "shall".
Adopted
Rejected