(This story was distributed by Michigan News Connection to commercial radio stations throughout the state.)

(03/22/12) LANSING, Mich. - When the Affordable Care Act became law, it didn't just affect health care; it also changed what adoptive parents can claim on their taxes. Namely, the tax credit for adoption-related expenses went from being nonrefundable to refundable.

Accountant Jeremy Rospierski with Lutheran Social Services of Michigan is a tax preparer and an adoptive parent. He says that in the past, that meant the credit could only be used to offset any taxes you owed, with any extra rolled into the following year. But now, he says, the change means adoptive parents will get cash back - even if they don't owe anything.

"A refundable credit means that you can get the entire credit in the year that you file your Adoption Credit."

Under U.S. tax law, qualified expenses include adoption fees, court costs, attorney fees and travel expenses. Rospierski says that unused credits from the past five years can be carried forward, so parents who did not receive the full credit in the past can file an amendment for expenses going back to 2005.

The maximum amount adoptive parents can claim per child for 2011 is $13,360. Rospierski says parents who have adopted a special needs child are eligible to claim the maximum credit. He stresses that the definition of "special needs" is broader than many parents might be aware and is based on three criteria.

"One, the child is a U.S. citizen. The second qualification is that it's determined that the child will not return to the parents' home, which if you're adopted that's going to be the case. Number three is the state determines that the child will not be adopted unless assistance is provided for that child."

Rospierski says the tax return must also include a copy of the state's determination of special needs.

While Tax Day is typically April 15, this year the deadline for filing federal tax returns is Tuesday, April 17.

Christmas is coming quickly. While buying and giving gifts is a focus for many this time of year, sometimes it’s a gift that can’t be purchased that means the most. This year, Brianna Droski, a special needs 4-year-old, has a new mom for Christmas, someone to love her and care for her no matter what.

Her grandmother, Deb Droski, 58, a former over-the-road truck driver, took in Brianna as a foster child in December 2009. With the help of Christopher Fisher, adoption case worker for Lutheran Adoption Service in Grand Rapids, Deb adopted the girl on Kent County Adoption Day, Thursday, Dec. 15, 2011, before Judge Daniel V. Zemaitus.

Brianna has cerebral palsy. “Brianna looks like a normal little kid,” Deb Droski said. “When we go out to a restaurant, the waitress will ask her what she wants to eat, and we have to explain that she’s tube-fed.” Brianna really needs her new mother. She has the mental capacity of a baby, can’t swallow liquids, can’t walk or bear her weight, and may always need to wear diapers. “She can’t talk,” Deb said. “She makes noises, that’s her way of talking. It was hard at first, but I understand her pretty well now.”

Last January, Brianna started going to pre-school half days at Ken O’ Sha Park Elementary School. She also has therapy two or three times a week. While Deb was a bit worried about adopting her special needs grandchild at her age, she knew she needed Brianna as much as Brianna needed her. “God brought us together for a reason,” Deb said. “She has been my rock, and I have been hers.”

November is National Adoption Month. In Michigan, there are 4,000 children in foster care waiting for "forever families." You don't have to be perfect to be a perfect parent. You don't have to have super powers to be a hero to a child. It's not hard to adopt -- you can be married or single, a home-owner or renter -- and the cost is minimal when you adopt a child from foster care. If you love children, are patient and flexible, and want to make a lifelong difference in a child's life, consider adoption. For more information visit the Lutheran Adoption Service website or call them at (248) 423-2770.

Michigan increased the number of children placed in adoptive homes in 2009 to 3,030 – an 11 percent increase over the previous year – and in the process earned $3.5 million in federal funds. Lutheran Adoption Service, a joint effort of Lutheran Social Services and Lutheran Child & Family Service of Michigan, placed 264 children in 2009, a 12 percent increase over 2008. The U.S. Department of Health and Human Services awarded $39 million to 38 states and Puerto Rico for increasing the number of adoptions they completed. A spokesperson for the Michigan Department of Human Services said the incentive award will be earmarked for adoption services.

Our One Church, One Child, One Family program encourages church communities to work together to find one family who will adopt a child or sibling group. Go to this web page for more information about how you and your church can help find "forever families" for children in need.

Mark Rookus of Wayland, Mich., who with his wife, Sandi, adopted six siblings through Lutheran Adoption Service, promoted foster care when he ran in the River Bank Run Saturday in Grand Rapids. The River Bank Run is the largest 25K race in the world. On Friday, an interview with Sandi Rookus aired on WCSG-FM, Kalamazoo, during morning drive time. Sandi just became certified as a PRIDE trainer for new foster parents in Kalamazoo.