TAX/INCOME TAX: Provides relative to tax benefits for adoption and for donations to foster care organizations and provides relative to tax deductions for certain education-related expenses (EN NO IMPACT GF RV See Note)

Provisions allowing tax deductions for home-schooled children and fees for quality public education were deleted.

The list of co-sponsors was reduced from over 30 representatives to only Representative McFarland.

The definition of a qualifying foster care charitable organization was streamlined, removing specific budgetary spending thresholds and replacing them with a requirement for departmental approval.

The requirement for a complex eligibility certification letter was replaced with an option for a simpler standardized form if the letter process causes undue burden.

The effective date was updated to apply to taxable periods beginning on or after January 1, 2025.

The header was updated from 'REENGROSSED' to 'ENROLLED', indicating the bill has been signed into law and is the final version.

Page numbering was updated from 5 pages to 6 pages to reflect the final formatting of the enrolled bill.

Minor adjustments to the summary of contents section were made to align with the final legislative text, though the core topics (adoption, home-schooling, and charity donations) remain the same.

Added new sponsors to the bill, increasing the number of representatives supporting the measure.

Revised the definition of 'qualifying foster care charitable organization' to include a new category for organizations that are not state-licensed but meet strict federal tax-exempt status, service volume, spending, and local donation usage requirements.

Updated receipt requirements to mandate the inclusion of the taxpayer's name and federal employer identification number or last four digits of their social security number.

Clarified that receipts must indicate the actual amount of donations used for services and include a statement regarding goods or services provided in return for contributions.