Section 40-18-361
Tax credit for certain adoptions.
A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final.
(Act 2014-413, p. 1517, §2; Act 2018-549, §1.)