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AAAA Adopted Immigration Resolution
Board members of Academy of Adoption and Assisted Reproduction Attorneys
adopted a Resolution in 2018:
". . . opposing the separation of children from their parents by (U.S.) immigration
officials. This Resolution extends to opposing permanent placement of these
children without their parent or parents’ consent or unless placement is with relatives."
Consult with an active member of AAAA in your state before proceeding with an
adoption of "separated children."
Adoption Tax Credit
ADOPTION TAX CREDIT & EMPLOYER BENEFIT REMAIN IN THE FEDERAL TAX CODE !!
From broad based public support, Congress members included the permanent Adoption
Tax Credit and the tax benefit for employer-provided adoption benefits in the "Tax Cuts and
Job Acts" enacted at the end of 2017. These tax provisions continue to provide key financial
benefits to many adoptive families.
No significant change in terms of this adoption tax credit and employer provided adoption
benefit was made. Like the American Taxpayer Relief Act of 2012, "allowable expenses"
of adoption of a minor child may qualify for tax credit. The dollar amount of the maximum
Adoption Tax Credit per child is adjusted annually. Also, the maximum employer-provided
adoption benefit per child is adjusted annually. For adoptions finalized in tax year 2021,
the per child adoption tax credit maximum and the employer-provided adoption benefit
maximum amount for qualified families are both set at $14,440.
Phase-out amounts of both allowable adoption tax credit and employer provided adoption
benefit continue as in prior law. A sliding scale based on families' modified adjusted gross
income is adjusted annually by the IRS.
Since 2018, Illinois income tax has also provided an adoption tax credit against Illinois
income tax, with similar requirements and different dollar amounts.
When you plan to adopt a child or children, consult with a tax preparer who is familiar
with adoption tax benefits and limitations.
Access to Original Birth Certificates in Illinois
for Adopted or Surrendered Persons
An adopted or surrendered person born in Illinois prior to January 1, 1946,
has an unqualified right of access, upon request, to an unaltered, non-certified copy
of his or her original birth certificate.
Beginning November 15, 2011, an adopted or surrendered person born in Illinois
on or after January 1, 1946, and age 21 or over, can request a non-certified copy
of his/her original birth certificate. However, this request is subject to the right
of a birth parent to block disclosure of his/her identifying information contained
in the original birth certificate. If a birth parent files a nondisclosure request prior
to the person filing a request for birth certificate copy, then identifying-information
of the birth parent will be redacted from the issued copy.
In addition to the adopted or surrendered person, others can request a copy
of the person's birth certificate. For detailed information on who may apply,
forms to use, and steps of this process, see Illinois Department of Public Health
web pages at:
https://dph.illinois.gov/topics-services/birth-death-other-records/adoption/iarmie.html