No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or disability that would limit the child's ability to live independently of the adoptive parents.
Mo. Rev. Stat. § 135.331
Adopted child eighteen years of age or older, credit not allowed — exception
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 28 Aug 2023, 2 histories; (L. 1987 S.B. 402 § 5, A.L. 2023 S.B. 24)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.