Ben Cardin: “Mr. Speaker, there is broad bipartisan support for assisting adoptive families in meeting their expenses. Helping…”

“Mr. Speaker, there is broad bipartisan support for assisting adoptive families in meeting their expenses. Helping families afford the cost of adopting children in loving homes is clearly a worthy policy, and targeted tax relief can help promote that goal. I, therefore, support this effort to eliminate the sunset provision in the current adoption tax credit, and I want to compliment my colleague, the gentleman from Michigan (Mr. Camp), for his work and leadership on this issue. This extension is particularly worthwhile given the change in the adoption tax credit that took effect last year. Let me just point that out, Mr. Speaker, the adoption tax credit now provides a guaranteed $10,000 tax credit for the adoption of special-needs children who are classified as being more difficult to place for adoption because of certain factors, including physical, mental or emotional impairment. Prior to that change, it was very difficult for people adopting special-needs children to qualify for the tax credit.”