Kosowski Bill Would Restore Michigan's Adoption Tax Credit

Lawmaker hopes to encourage adoption
Wednesday, February 20, 2013

LANSING — State Representative Robert Kosowski (D-Westland) introduced House Bill 4286 yesterday to restore Michigan’s Adoption Income Tax Credit.

“Too many children are in foster care or otherwise without permanent homes,” Kosowski said. “Offering to help residents defray the incredible expenses surrounding the adoption process is the least we can do.”

Michigan’s Adoption Income Tax Credit was eliminated under the income tax changes made by the governor and the previous Legislature in 2011. The restoration of this credit to its previous level of $1,200 per child, or the amount of qualified expenses that exceed the amount of the federal adoption credit, would provide Michigan families the resources to provide homes for children without permanent homes.

“Reinstating this credit, which has not cost the state more than $2 million in revenue since 2005, would help to ease the burden on Michigan’s foster care system and provide a more stable environment for children in need,” Kosowski said.

The Adoption Tax Credit for the Michigan Income Tax had been in existence since 2001 and received overwhelming bipartisan support. “I believe that this legislation is necessary, and I am willing to work with my colleagues across the aisle to see this important credit restored and families throughout Michigan taking the opportunity to provide homes for children in need of a stable and loving environment,” Kosowski said.