31103

In determining the value of taxable gifts for each calendar year, an annual deduction on the first five thousand dollars ($5,000) that the donor transfers to each one of his/her children, whether born in wedlock, out of wedlock or adopted, who has been ruled to be permanently disabled by a competent court, shall be allowed in addition to all other deductions allowed under this part. History —Jan. 31, 2011, No. 1, § 2042.13, retroactive to Jan. 1, 2011.