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The purpose of this Administrative Directive (ADM) is to notify local departments of social services (LDSS) and voluntary authorized agencies of the changes in the adoption tax credit enacted by the federal Patient Protection and Affordable Care Act of 2010 (Public Law 111-148), which was signed into law on March 23, 2010. This Act made the adoption tax credit a refundable tax credit, increased the amount of the adoption tax credit, and provided for increases in the tax credit based on inflation.
The Fostering Connections to Success and Increasing Adoptions Act of 2008 (Public Law 110-351) added a 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. The Office of Children and Family Services (OCFS) previously communicated this requirement to LDSSs and voluntary authorized agencies through an ADM (09-OCFS-ADM-08). This new ADM cancels information from 09-OCFS-ADM-08 due to the changes to the adoption tax credit as a result of the federal Patient Protection and Affordable Care Act of 2010 (Public Law 111-148). This ADM also provides an updated copy of the sample notice provided in 09-OCFS-ADM-08, which may be used to notify prospective adoptive families of the adoption tax credit.
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