- Introduced -

SB 820 - This act allows foster parents to receive a dependency exemption on their state income tax returns. Section 143.161 currently describes who is entitled to a dependency exemption. A new subsection is added to waive the fifty percent support threshold for foster parents if any foster child has lived within the home for at least ten months of the year.

This act is identical to SB 45 (2001).

ERIN MOTLEY