LAX Leader

WASHINGTON, DC – On May 25, Congresswoman Sydney Kamlager-Dove (CA-37) joined Congressman Danny K. Davis (IL-07), Congressman Blake Moore (UT-01), Congresswoman Gwen Moore (WI-04), Congressman Randy Feenstra (IA-04), and Congressman Don Bacon (NE-02) to introduce the bipartisan Adoption Tax Credit Refundability Act of 2023. The legislation would make the current Adoption Tax Credit fully refundable, removing income as a barrier to adoption.

The Adoption Tax Credit helps families offset some of the costs of adoption, especially for children with special needs. Currently, the tax credit disadvantages low- and middle-income families, in particular families with annual incomes between $30,000 to $50,000.  This inequity is problematic given that approximately half of youth adopted from foster care live in families with incomes at or below 200 percent of the federal poverty level; thus, the credit inadvertently creates barriers to permanency for a substantial number of families. During the Great Recession, Congress made the Adoption Tax Credit refundable recognizing that the economic hardship could prevent families from adopting or exact a heavy financial toll from families choosing adoption. The Adoption Tax Credit Refundability Act of 2023 would again make this credit refundable to remove income as a barrier to adoption to help more children join permanent, loving families.

“As a Co-Chair of the Foster Youth Caucus, I am proud to co-lead the reintroduction of the Adoption Tax Credit Refundability Act with my colleagues,” said Congresswoman Kamlager-Dove. “Each and every one of our foster youth deserves to have a loving home, and reducing the financial barrier for low and middle-income families will help ensure this reality. This legislation will help encourage adoption, benefiting our children and creating pathways to permanency. We need more commonsense efforts like this to reform our care system and improve the possibilities for families and children.”

“The Adoption Tax Credit Refundability Act reflects common-sense federal policy,” said Congressman Davis. “It strengthens families, removes income as a barrier to adoption, and helps vulnerable children join permanent, loving families. Former foster youth represent the majority of children adopted by families earning less than 200 percent of the poverty level. This bill will make a critical difference in the ability of lower and middle-income families to adopt. I am proud to recognize National Foster Care Month by working across the aisle to improve the Adoption Tax Credit to better help more children and families benefit.”

“Even before joining Congress, I have been committed to supporting and engaging with the adoption community in Utah,” said Congressman Moore (UT). “In learning more about their priorities and challenges, it is clear that many families cannot adopt due to financial barriers. Today, I am proud to lead the Adoption Tax Credit Refundability Act in the House as we seek to alleviate these hurdles. This bipartisan bill will make the adoption tax credit fully refundable so that low- and middle-income families can receive the full value of the credit, making it easier for them to open their homes to children in need of forever families.”

“I am pleased to work with Ranking Member Davis, my Co-Chairs of the Congressional Caucus on Foster Youth, and my other colleagues, on this bipartisan effort,” said Congresswoman Moore (WI). “This vital legislation holds the power to help transform the lives of countless children and families. By permanently reinstating the refundability of the Adoption Tax Credit, we help lower financial barriers to placing children in loving families permanently and we also ensure that more families, including low and middle-income families, are able to fully benefit from this credit as they open their homes and lives permanently to children in need of adoption. With this bill, we can pave the way for more children who have already suffered much to find permanent homes.”

“As a father of four, I believe that every child deserves a loving family and a safe place to call home. However, we know that too many children in the foster care system are still looking for permanent families,” said Congressman Feenstra. “I’m excited to work with my colleagues to make the Adoption Tax Credit fully refundable, which is a strong policy that ensures that families who want to adopt are not discouraged by costly financial barriers. In Congress, I will continue to advocate for policies that support our families.”

“For years, income has become a roadblock for many families wishing to adopt,” said Congressman Bacon. “As Co-Chair of the Foster Youth Caucus and an adoptive parent myself, I understand the need to remove this barrier by offsetting these burdensome costs. By making the adoption tax credit fully refundable, this bill makes it easier for families to adopt and gives our nation’s youth a safe, loving, and permanent home. I thank my co-leads for their partnership on this common-sense, bipartisan legislation that is desperately needed today.”

The Adoption Tax Credit Refundability Act of 2023 is supported by the United States Conference of Catholic Bishops as well as 103 Members of the Adoption Tax Credit Working Group, including state and national leaders on child welfare, such as: Academy of Adoption and Assisted Reproduction Attorneys; Child Welfare League of America; Dave Thomas Foundation for Adoption; Generations United; National Council for Adoption; National Foster Parent Association; North American Council on Adoptable Children; Voice for Adoption; and Youth Villages.

Representatives Kamlager-Dove (CA-37), Moore (WI-04), and Bacon (NE-02) are Co-Chairs of the Congressional Caucus on Foster Youth. Representatives Davis (IL-07), Moore (UT-01), Moore (WI-04), and Feenstra (IA-04) are Members of the House Ways and Means Committee with broad jurisdiction over Federal revenue measures. 

Original source can be found here.