§40-18-362. Postsecondary education assistance.

In addition to the $1,000 tax credit provided herein, minors adopted after April 9, 2014, who have attained their 14th birthday, and are adopted from the Alabama foster care system as administered by the Alabama Department of Human Resources are eligible for $15,000 in postsecondary education assistance at any Alabama public institution of higher learning, college, or university, any public two-year college, or any public trade or vocational school. This assistance shall be available for use by the adopted child from the date of finalized adoption up to the age of 26. Rules governing this education assistance shall be promulgated by the Alabama Department of Human Resources and the Alabama Department of Revenue. Under this section, eligibility for $15,000 in postsecondary education assistance shall become effective October 1, 2016.

(Act 2014-413, §3.)