This letter transmits revisions to the JFS 01985, "Adoption Subsidies Guide."

The following is a brief explanation of the changes.

• The federal adoption subsidy programs section has been reworded.
• The eligibility requirements for the nonrecurring adoption expenses subsidy have been reworded to reflect current policy and to include language that families who adopt internationally are no longer eligible for nonrecurring adoption assistance.
• The state adoption tax credit information has been reworded, and the federal adoption tax credit information has been updated to specify the per-child tax credit amounts.
• The fax number for the Bureau of State Hearings has been added.
• The JFS 01985 "Adoption Subsidies Guide" can be ordered through Publications Central on the Ohio Department of Job and Family Services (ODJFS) Web site at

http://www.odjfs.state.oh.us/forms/ordercom.asp.

INSTRUCTIONS: The following chart indicates the materials that should be deleted from the Family, Children and Adult Services Manual (FCASM) and the materials that should be added.