The purpose of this Administrative Directive (ADM) is to notify local departments of social services (LDSS) and voluntary authorized agencies of the provisions of Title IV, Section 403 (Information on Adoption Tax Credit), of the federal Fostering Connections to Success and Increasing Adoptions Act of 2008 Public Law 110-351). The law adds a new plan requirement in section 471(a)(33) of the Social Security Act (42 U.S.C. 671 (a)) that states provide information to individuals who are adopting a child from foster care, and to those who the state learns are considering such an adoption, of their potential eligibility for the federal adoption tax credit.
This directive will explain the steps the Office of Children and Family Services OCFS) has taken to be compliant with the requirements of this new law and will provide LDSS and voluntary authorized agencies with a standardized procedure to inform prospective adoptive families of their potential eligibility for the adoption tax credit.
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