Subject to section 2 of this chapter, an individual may complete a form requesting that the department release a child's Social Security number if the following criteria are met:

1. (1) The individual:

   1. (A) provides or has provided care and supervision to the child under a court order for purposes of placement in a child in need of services case or juvenile delinquency case; and
   2. (B) wishes to claim the child as a dependent for income tax purposes.

2. (2) The child was placed in the individual's home by:

   1. (A) a court order; or
   2. (B) the department.

As added by P.L.77-2023, SEC.7.