According to Alabama tax laws, “reasonable medical and legal expenses paid or incurred by the taxpayers in connection with the adoption of a minor may be deducted as an adjustment to income. Medical expenses include any medical and hospital expenses of the adoptee and the adoptee’s biological mothers which are incident of the adoptee’s birth and subsequent medical care and in the case of the adoptee, are paid or incurred before the petition is granted. Adoption agency fees are not deductible.”