Establishes the "Zero-Cost Adoption Fund Act" which establishes a fund to offset costs associated with adoption and a tax credit for any person who contributes to the fund

HB 2547 creates the Zero-Cost Adoption Fund to help offset adoption expenses and prevent children from entering foster care. The bill allows individuals and businesses to donate at least $10,000 to the fund in exchange for a state tax credit equal to 100% of their donation, up to a limit of 50% of their annual state tax liability. This tax credit can be carried forward for up to four years, and the program includes a cap on the total number of credits available each year, which adjusts for inflation until reaching a maximum of $75 million. The fund will be managed by the Department of Social Services to support adoption recruitment, post-adoption services, and grants for adoption-sensitive care in healthcare settings.