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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 135 - Tax Relief
Section 135.335 Credit reduced, amount, when.
Universal Citation: MO Rev Stat § 135.335 (2020)
Effective - 28 Aug 2014
135.335. Credit reduced, amount, when. — In the year of adoption and in any year thereafter in which the credit is carried forward pursuant to section 135.333, the credit shall be reduced by an amount equal to the state's cost of providing care, treatment, maintenance and services when:
(1) The special needs child is placed, with no intent to return to the adoptive home, in foster care or residential treatment licensed or operated by the children's division, the division of youth services or the department of mental health; or
(2) A juvenile court temporarily or finally relieves the adoptive parents of custody of the special needs child.
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(L. 1987 S.B. 402 § 7, A.L. 2014 H.B. 1299 Revision)
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