Benefits are only payable after the adoption is final.
Benefits may not be paid for any expenses that are paid to or for a service member under any other adoption benefits programs administered by the Federal Government or a State or local government. Requests for reimbursements must be submitted not later than one year after finalization of the adoption. The provision is effective for the 1997 tax year and expires on December 31, 2001. The Special Needs Tax Credit has no expiration date.