The Senator from Delaware talked about refundables. Why do we have in our bill a refundable tax credit? Basically, because many low-income people in America want to adopt a child and would not have the $5,000 tax liability, and thus would not benefit as much from the Finance Committee proposal. The adoption community supports our version. I hope the Senate will continue to support it.
Discussing the inclusion of a refundable tax credit in a bill related to adoption.
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