What is the Maryland adoption expense subtraction?

Maryland allows taxpayers a subtraction from Maryland income of qualified adoption expenses. These expenses include reasonable and necessary adoption fees, court costs, attorney costs, and other expenses. There are two maximum limits for the subtraction. For 2025 the limits are as follows:

• If the state classifies the child as a special needs adoption, the maximum subtraction is up to $12,000 of qualified adoption expenses.
• All other adoptions can subtract up to $10,000 of qualified adoption expenses.