(1) As used in this section, a "child who has a special need" means a child who meets at least one of the following conditions: (a) the child is five years of age or older; (b) the child: (i) is under the age of 18; and (ii) has a physical, emotional, or mental disability; or (c) the child is a member of a sibling group placed together for adoption.

(a) the child is five years of age or older;

(b) the child: (i) is under the age of 18; and (ii) has a physical, emotional, or mental disability; or

(i) is under the age of 18; and

(ii) has a physical, emotional, or mental disability; or

(c) the child is a member of a sibling group placed together for adoption.

(2) (a) Subject to the other provisions of this section, a claimant who adopts a child who has a special need may claim a refundable tax credit of $1,000: (i) for a child who has a special need who the claimant adopts; (ii) on the claimant's individual income tax return for the taxable year; and (iii) against taxes otherwise due under this chapter. (b) A tax credit under this section may not exceed $1,000 per return for a taxable year.

(a) Subject to the other provisions of this section, a claimant who adopts a child who has a special need may claim a refundable tax credit of $1,000: (i) for a child who has a special need who the claimant adopts; (ii) on the claimant's individual income tax return for the taxable year; and (iii) against taxes otherwise due under this chapter.

(i) for a child who has a special need who the claimant adopts;

(ii) on the claimant's individual income tax return for the taxable year; and

(iii) against taxes otherwise due under this chapter.

(b) A tax credit under this section may not exceed $1,000 per return for a taxable year.

(3) For a claimant to qualify for the tax credit described in Subsection (2) for an adoption: (a) the order that grants the adoption shall be issued: (i) on or after January 1, 2013; and (ii) by: (A) a court of competent jurisdiction of this state or another state; or (B) a foreign country; (b) the claimant shall be a resident of this state on the date the order described in Subsection (3)(a) is issued; and (c) for an adoption made by a foreign country, the adoption shall be registered in accordance with Section 78B-6-142.

(a) the order that grants the adoption shall be issued: (i) on or after January 1, 2013; and (ii) by: (A) a court of competent jurisdiction of this state or another state; or (B) a foreign country;

(i) on or after January 1, 2013; and

(ii) by: (A) a court of competent jurisdiction of this state or another state; or (B) a foreign country;

(A) a court of competent jurisdiction of this state or another state; or

(B) a foreign country;

(b) the claimant shall be a resident of this state on the date the order described in Subsection (3)(a) is issued; and

(c) for an adoption made by a foreign country, the adoption shall be registered in accordance with Section 78B-6-142.

(4) (a) For an adoption for which a court of competent jurisdiction of this state or another state issues the order described in Subsection (3)(a), a claimant may claim a tax credit for the taxable year for which the adoption order becomes final. (b) For an adoption for which a foreign country issues the order described in Subsection (3)(a), a claimant may claim a tax credit for the taxable year for which a court of competent jurisdiction in this state orders the state registrar to file the adoption order issued by the foreign country.

(a) For an adoption for which a court of competent jurisdiction of this state or another state issues the order described in Subsection (3)(a), a claimant may claim a tax credit for the taxable year for which the adoption order becomes final.

(b) For an adoption for which a foreign country issues the order described in Subsection (3)(a), a claimant may claim a tax credit for the taxable year for which a court of competent jurisdiction in this state orders the state registrar to file the adoption order issued by the foreign country.

(5) The credit provided for in this section may not be carried forward or carried back.

(6) Nothing in this section shall affect the ability of any claimant who adopts a child who has a special need to receive adoption assistance under Section 62A-4a-907.