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.
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.
Qualified adoption expenses means unreimbursed expenses
Examples of Qualified adoption expenses in a sentence
Qualified adoption expenses don’t include expenses: • For which you received funds under any state, local, or federal program.
More Definitions of Qualified adoption expenses
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
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:
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.