135.335. Credit reduced, amount, when.
Credit reduced, amount, when.
135.335. In the year of adoption and in any year thereafterin which the credit is carried forward pursuant to section135.333, the credit shall be reduced by an amount equal to thestate's cost of providing care, treatment, maintenance andservices when:
(1) The special needs child is placed, with no intent toreturn to the adoptive home, in foster care or residentialtreatment licensed or operated by the division of familyservices, the division of youth services or the department ofmental health; or
(2) A juvenile court temporarily or finally relieves theadoptive parents of custody of the special needs child.
(L. 1987 S.B. 402 § 7)Effective 1-1-88