63-3022I ADOPTION EXPENSES.
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3022I. Adoption expenses. For taxable years commencing on or after January 1, 1994, legal fees and costs and medical expenses and costs all related to the adoption of a child may be deducted from taxable income by adoptive parents. The deduction allowed pursuant to this section shall not exceed three thousand dollars ($3,000) for the legal fees and costs and medical expenses and costs incurred in the adoption, or the actual costs of the legal fees and costs and medical expenses and costs incurred in the adoption, whichever amount is less, which amount may not include travel costs.