Qualified adoption expenses definition

Qualified adoption expenses means unreimbursed expenses paid or incurred in connection with the adoption of a child, including medical and hospital expenses of the biological mother which are incident to the child’s birth, welfare agency fees, legal fees, and all other fees and costs related to the adoption of a child. Expenses which are eligible for the federal adoption credit as provided in Section 23(d)(1) of the Internal Revenue Code will be considered qualified adoption expenses. Expenses paid or incurred in violation of state or federal law are not qualified adoption expenses.
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Qualified adoption expenses means unreimbursed expenses paid or incurred in connection with the adoption of a child, including medical and hospital expenses of the biological mother which are incident to the child’s birth, welfare agency fees, legal fees, and all other fees and costs related to the adoption of a child. Expenses which are eligible for the federal adoption credit as provided in Section 23(d)(1) of the Internal Revenue Code will be considered qualified adoption expenses. Expenses paid or incurred in violation of state or federal law are not qualified adoption expenses.42.52(2) Claiming the credit. The first $2,500 of qualified adoption expenses is eligible for the credit. If the qualified adoption expenses are less than $2,500, then the total amount of qualified expenses can be claimed as a credit. Any credit in excess of the taxpayer’s tax liability is refundable. In lieu of claiming the refund, the taxpayer may elect to have the overpayment credited to the tax liability for the following tax year. The amount of tax credit claimed cannot be used as an itemized deduction for adoption expenses provided in 701—subrule 41.5(3).This rule is intended to implement 2014 Iowa Acts, House File 2468.[ARC 1665C, IAB 10/15/14, effective 11/19/14]701—42.53(15) Workforce housing tax incentives program. Effective July 1, 2014, a business which qualifies under the workforce housing tax incentives program is eligible to receive tax incentives for individual income tax. The workforce housing tax incentives program replaces the eligible housing business enterprise zone program. An eligible business under the workforce housing tax incentives program must be approved by the economic development authority and must meet the requirements of 2014 Iowa Acts, House File 2448, section 15. The administrative rules for the workforce housing tax incentives program for the economic development authority may be found at 261—Chapter 48.42.53(1) Definitions.
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Qualified adoption expenses means the amounts incurred for expenses of a Participant for those services, which if paid by the Participant would be considered qualified adoption expenses under Code Section 36C(d)(1). Generally, they shall include reasonable and necessary adoption fees, court costs, attorney fees, and other expenses that are: 1) Directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the Participant; 2) Not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement; 3) Not expenses in connection with the adoption by an individual of a child who is the child of such individual’s Spouse; and 4) Not reimbursed under any other employer program or a credit allowance, as described under Code Section 36C, or otherwise. The definitions of Article I are hereby incorporated by reference to the extent necessary to interpret and apply the provisions of this Adoption Assistance Program.
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Examples of Qualified adoption expenses in a sentence

  • Qualified adoption expenses are limited to an amount indexed for inflation, which is $13,570 for 2017.

  • Qualified adoption expenses are amounts paid or expenses incurred for the adoption of a child.

  • Qualified adoption expenses are reasonable and necessary adoption fees, court costs, at- torneys’ fees, and other expenses that are di- rectly related to the legal adoption of an eli- gible child.

  • Qualified adoption expenses don’t include expenses: • For which you received funds under any state, local, or federal program.

  • Qualified adoption expenses included:• Medical costs relating to the child's birth.• Any necessary fees and all other costs connected with the adoption procedure.

  • Qualified adoption expenses are those reasonable and necessary expenses directly related to, and for the principal purpose of, the legal adoption of an eligible child.


More Definitions of Qualified adoption expenses

Qualified adoption expenses means unreimbursed expenses
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Qualified adoption expenses means adoption expenses that are eligible to be used by an eligible taxpayer to claim a credit against the taxpayer's federal tax liability under section 23 of the internal revenue
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Qualified adoption expenses means the amounts incurred for expenses of a Participant for those services, which if paid by the Participant would be considered qualified adoption expenses under Code Section 36C(d)(1). Generally, they shall include reasonable and necessary adoption fees, court costs, attorney fees, and other expenses that are:
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Qualified adoption expenses means unreimbursed expenses paid or incurred in connection with the adoption of a child, including medical and hospital expenses of the biological mother that are incident to the child’s birth, welfare agency fees, legal fees, and all other fees and costs that relate to the adoption of a child.
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Related to Qualified adoption expenses

  • Administration Expenses means the reasonable and necessary expenses incurred by the County with respect to this Fee Agreement, including without limitation reasonable attorney fees; provided, however, that no such expense shall be considered an Administration Expense until the County has furnished to the Company a statement in writing indicating the amount of such expense and the reason it has been or will be incurred.

  • Common Expenses means expenditures made by or financial liabilities of the association, together with any allocations to reserves.

  • Administration Expenses Payment means the amount the Administrator will be paid from the Gross Settlement Amount to reimburse its reasonable fees and expenses in accordance with the Administrator’s “not to exceed” bid submitted to the Court in connection with Preliminary Approval of the Settlement.

  • Notice and Administration Expenses means all costs, fees, and expenses incurred in connection with providing notice to the Settlement Class and the administration of the Settlement, including but not limited to: (i) providing notice of the proposed Settlement by mail, publication, and other means to Settlement Class Members; (ii) receiving and reviewing claims; (iii) applying the Plan of Allocation; (iv) communicating with Persons regarding the proposed Settlement and claims administration process; (v) distributing the proceeds of the Settlement; and (vi) fees related to the Escrow Account and investment of the Settlement Fund.