Senate Bill 2609

AN ACT TO AMEND SECTION 43-15-17, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF HUMAN SERVICES TO PROVIDE PAYMENTS TO A QUALIFYING GRANDPARENT WHO HAS ASSUMED THE PRIMARY CARE OF HIS OR HER GRANDCHILD; TO CREATE NEW SECTION 27-7-22.45, MISSISSIPPI CODE OF 1972, TO CREATE A TAX CREDIT TO BE CLAIMED FOR QUALIFIED EXPENSES PAID OR INCURRED FOR EACH GRANDCHILD LEGALLY CARED FOR OR PROVIDED FOR BY A TAXPAYER UNDER THE LAWS OF THIS STATE DURING CALENDAR YEAR 2022 OR DURING ANY CALENDAR YEAR THEREAFTER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 43-15-17, Mississippi Code of 1972, is amended as follows:

43-15-17. (1) The Department of Child Protection Services is authorized to make such payments as may be appropriate for supportive services to facilitate either the return of children to their natural parents or their adoption, depending upon and contingent upon the availability of the Department of Child Protection Services securing or having sufficient funds to render this supportive service. Upon court order, the parent(s) shall be responsible for reimbursing the department for any foster care or kinship care payments made on behalf of his or her child, based upon financial ability to pay, until such time as there is a termination of parental rights regarding the child, or the child is adopted.

(2) For those children placed in foster care by the state or county departments of human services, the department shall make monthly payments for the support of these children's room and board, clothing, allowance and personal needs. From and after July 1, 1998, and subject to the availability of funds specifically appropriated therefor, the Department of Child Protection Services' foster care and therapeutic care monthly payment schedule in effect before that date shall be increased by One Hundred Dollars ($100.00) per month, with that minimum payment not to preclude the department from increasing payments in later years as funds become available. From and after July 1, 1998, in order for foster parents to receive the monthly payments authorized under this subsection (2), the Department of Child Protection Services shall require foster care placements to be licensed as foster care homes and shall require prospective foster parents to satisfactorily complete an appropriate training program that emphasizes the goal of the foster care program to provide stable foster placement until a permanency outcome is achieved.

(3) For a child placed in the care of the child's relative within the third degree by the state or county departments of human services, unless a child is placed in the care of a relative who is exempt from foster care training requirements, the department shall make monthly payments to defray the relative's expense of furnishing room and board. The department's relative care payment shall be in an amount up to one hundred percent (100%) of the amount of the foster care board payment. The department may continue to make those payments to the relative after the department relinquishes legal custody of the child to the relative if the relative has complied with foster care training requirements. Any such payments for relative care shall be subject to specific appropriation therefor by the Legislature.

(4) Upon approval of an application made in writing, the department shall make monthly payments to defray the expenses of a grandparent who has assumed the primary care of his or her grandchild. The department's payment under this section shall be in an amount up to one hundred percent (100%) of the amount of the foster care board payment. The department shall make the payments authorized under this subsection to the grandparent without the grandparent having to establish legal custody and without the department formally placing the child with the grandparent if the grandparent has complied with training requirements as required by the department. Any such payments for care under this subsection shall be subject to specific appropriation therefor by the Legislature.

SECTION 2. The following shall be codified as Section 27-7-22.45, Mississippi Code of 1972:

27-7-22.45. There shall be allowed as a credit against the tax imposed by this chapter the amount of qualified expenses paid or incurred, not to exceed Two Thousand Five Hundred Dollars ($2,500.00), for each grandchild legally cared for or provided for by a taxpayer under the laws of this state during calendar year 2022 or during any calendar year thereafter. The tax credit under this section may be claimed for the taxable year in which the expenses were incurred under the laws of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. A tax credit is allowed under this section for any child for which an exemption is claimed during the same taxable year under Section 27-7-21(e). The department shall promulgate rules to define the term "qualified expenses" under this section.

SECTION 3. This act shall take effect and be in force from and after July 1, 2023.