[Vogi2002]

ahisma- if you qualify for the full amount, the amount that was not used this year can carry forward over to next year! So if you only used 15,000 of it this year, you can use the other 5,000 next year.

More info on special needs:

A child is a child with special needs if all three of the following apply.

The child was a citizen or resident of the United States or its possessions at the time the adoption process began.

A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home.

The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Factors used by states to make this determination include:

The child's ethnic background and age,

Whether the child is a member of a minority or sibling group, and

Whether the child has a medical condition or a physical, mental, or emotional handicap.

This is what i found for Texas' version of special needs so it must vary:

(a) The child must be less than 18 years old and meet one of the following criteria when the adoptive placement agreement is signed:

(1) the child is at least six years old;

(2) the child is at least two years old and a member of a minority group that traditionally creates a barrier to adoption;

(3) the child is being adopted with a sibling or to join a sibling; or

(4) the child has a verifiable physical, mental, or emotional handicapping condition, as established by an appropriately qualified professional through a diagnosis that addresses:

(A) what the condition is; and

(B) that the condition is handicapping.

(b) The state must determine that the child cannot or should not be returned to the home of his parents.

(c) A reasonable effort must be made to find an adoptive placement without providing adoption assistance, unless doing so is against the child's best interests.