A tax credit taken by a person or business entity under the provisions of sections 135.325 to 135.339 shall not be considered in determining the eligibility for, or the amount of, any adoption subsidy to the child adopted, including a subsidy for nonrecurring adoption expenses, that is available under any federal, state, or local program.
Mo. Rev. Stat. § 135.337
Credit not to be considered for adoption subsidy
Known as the Adoption Tax Credit Act
The act spans §§ 135–135 (159 sections).
Effective: 01 Jan 1996, see footnote; (L. 1987 S.B. 402 § 8, A.L. 1995 H.B. 414)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.