Making Adoption Accessible for All

RESOLVE, together with 150 other organizations in the Adoption Tax Credit Working Group advocates that the Adoption Tax Credit (ATC) should be refundable. That way families with lower financial resources can get the benefit of the credit so they can afford to adopt a child in need. It’s an extra little boost that helps bring children and loving parents together

A bill to amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit was introduced into the U.S. Senate by Senator Robert Casey (PA) on April 15, 2021. S 1156 would extend tax benefits to more Americans, encourage adoption and increase American families’ abilities to offer homes to adoptive children.

The same bill was introduced into the U.S. House of Representatives by Representative Danny Davis (IL-7) on May 7, 2021. HR 3031 would amend the Internal Revenue Code to make the tax credit for adoption expenses refundable.

Although the adoption tax credit was made permanent in the American Taxpayer Relief Act of 2012 (the so-called “Fiscal Cliff” law), this new legislation will restore the refundable portion of the credit which was in place in 2010 and 2011. This legislation is critical to creating financial flexibility for families seeking to adopt.

RESOLVE is part of a national coalition of organizations committed to saving and improving the Adoption Tax Credit. Follow updates on the coalition via the website and Facebook page. RESOLVE supports this bill and needs your help getting this bill passed and made into a law.

The re-institution of the refundable adoption tax credit, through the Adoption Tax Credit Refundability Act of 2021 will help provide access and relief to those who would otherwise not be able to build their family through adoption.

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Learn more about these bills