### Question
Can you define what qualifying adoption expenses means?


### Answer
**Qualifying adoption expenses** is defined as the following in *14 U.S.C. § 514*:

> reasonable and necessary expenses that are directly related to the legal adoption of a child under 18 years of age, but only if such adoption is arranged by a State or local government agency which has responsibility under State or local law for child placement through adoption or by a nonprofit, voluntary adoption agency which is authorized by State or local law to place children for adoption

#### Citation:
  - *14 U.S.C. § 514*
  - Heading: **PART I-REGULAR COAST GUARD > CHAPTER 13-PAY, ALLOWANCES, AWARDS, AND OTHER RIGHTS AND BENEFITS**

