The law does not apply to foster families. Following paragraph two articles thousands of five hundred and thirty -first and paragraph three articles one hundred and forty -eighth Family Code of the Russian Federation, to provide children who are under trusteeship or guardianship, as well as children living in a foster family, make monthly payments in accordance with legal norms, stipulated in the constituent entities of the Russian Federation. Moreover, the law does not establish the procedure and amount of monthly payments on adopted (adopted) children. For this reason, tax deductions for trustees, foster parents and guardians will not increase, this was reported in the explanatory note.