| | | Be it enacted by the People of the State of Maine as follows: |
|
| | | Sec. 1. 36 MRSA §5126-A is enacted to read: |
|
| | | §5126-A.__Adoption exemption |
|
| | | A resident individual is entitled to take an additional | | exemption for each dependent minor child whose adoption was | | finalized during the current taxable year, unless the dependent | | is claimed on another return. |
|
| | | This bill entitles a resident individual to take a one-time | | additional exemption for a dependent minor child. |
|
|
