Revised Statutes of Missouri — Title X (Taxation and Revenue)
§ 135.331 RSMo — Adopted child eighteen years of age or older, credit not allowed — exception
No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or disability that would limit the child's ability to live independently of the adoptive parents.
Source: official text