HOUSE OF REPRESENTATIVES

 

AMENDMENT TO:

House Bill No. 329, House Draft 1

 

OFFERED BY:

Representative Mark Moses

 

DATE:

March 8th, 2005

 

SECTION 1. House Bill No. 329, House Draft 1 is amended by amending subsection (h) of Section 1 of the bill to read as follows:

"(h) For the purposes of this section:

"Adopted child" means a child who is placed with the taxpayer by an authorized placement agency (as determined by the department of taxation) for legal adoption and is an adopted child even if the adoption is not final.

"Eligible foster child" means any child who is cared for by the taxpayer as the taxpayer's own and is placed with the taxpayer by an authorized placement agency (as determined by the department of taxation).

 

 

 

"Eligible taxpayer" means a person who qualifies for the tax deduction under paragraph 235-7(a)(7) or an active duty member of the armed forces listed under paragraph 235-7(a)(7) and claims a qualifying dependent.

"Qualifying dependent" means a child who:

(1) Is under age eighteen at the end of the year that the tax credit is claimed;

(2) Has resided with the taxpayer for the entire year the tax credit is claimed;

(3) Is a citizen or resident alien of the United States;

(4) Is claimed as a dependent by the taxpayer and is related to the taxpayer as a:

(A) Son, daughter, stepson, stepdaughter, or adopted child, or a descendant of a son, daughter, stepson, stepdaughter, or adopted child, who is cared for by the taxpayer as if the child was the taxpayer's own child;

(B) Brother, sister, stepbrother, or stepsister, or the child or grandchild of a brother, sister, stepbrother, or stepsister who is cared for by the taxpayer as if the child was the taxpayer's own child; or

(C) Eligible foster child;"