### Question
What is the definition of qualifying adoption expenses?


### Answer
The definition of **qualifying adoption expenses** is as follows in *10 U.S.C. § 1052*:

> 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:
  - *10 U.S.C. § 1052*
  - Heading: **Subtitle A-General Military Law > PART II-PERSONNEL > CHAPTER 53-MISCELLANEOUS RIGHTS AND BENEFITS**

