Adoption fees paid to a registered adoption agency are deductible against Part B income.
Origin: M.G.L. c. 62, § 3B(b)(5)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
Personal Income Tax
Deductions from Adjusted Gross Income
1.408
Deduction for Adoption Fees
Adoption fees paid to a registered adoption agency are deductible against Part B income.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62, § 3B(b)(5)</a>
0.4
0.4
0.4
0.4
0.4
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