child with special needs
Defined in 2 places of the United States Code.
The term "child with special needs" means any child if—
(A) a State has determined that the child cannot or should not be returned to the home of his parents,
(B) such State has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and
(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
In the case of an adoption of a child who is not a citizen or resident of the United States (as defined in section 217(h)(3))—
Same definition in 2 sections
- 1996–202526 U.S.C. § 23Internal Revenue Code · Adoption expenses · for purposes of this section
- 2010–present26 U.S.C. § 36CInternal Revenue Code · Renumbered § 23] · for purposes of this section
The term “child with special needs” means any child if—
(A) a State has determined that the child cannot or should not be returned to the home of his parents,
(B) such State has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and
(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
Source
- 2013–201826 U.S.C. § 23Internal Revenue Code · Adoption expenses · for purposes of this section
The term “child with special needs” means any child if—
(A) a State or Indian tribal government has determined that the child cannot or should not be returned to the home of his parents,
(B) such State or Indian tribal government has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and
(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
Source
- 2025–present26 U.S.C. § 23Internal Revenue Code · Adoption expenses · for purposes of this section