The document discusses federal and state tax credits available for adoption-related expenses. For the federal adoption tax credit, taxpayers can claim a non-refundable credit of up to $11,390 per eligible child. Qualified adoption expenses include legal fees, travel costs, and other expenses related to legally adopting an eligible child under age 18. Some taxpayers may qualify for additional benefits if adopting a child with special needs. State of Michigan offers a refundable adoption tax credit of up to $1,200 per child or qualified expenses exceeding the federal credit.