The continuation of the adoption tax credit (ATC) is vital to providing love, safety, and permanency to as many children as possible. The ATC should be:
1. Inclusive: All children should be able to benefit from the ATC.
2. Permanent: The ATC should become a permanent part of the tax code to ensure continued support.
3. Refundable: The ATC should be refundable to ensure that families with moderate and lower incomes receive the full benefit of the credit.
4. Flat for Special Needs: All families who adopt a child with special needs should be eligible for a flat tax credit, meaning they can claim the maximum credit without documenting expenses. This distinction recognizes the fact that many of the expenses associated with adopting children with special needs show up post finalization.
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