Make the Adoption Tax Credit Refundable.

The adoption tax credit provides financial benefits to families that open their homes to children through adoption from foster care, intercountry adoption, or private domestic adoption. Families who have lower or moderate incomes typically have no tax liability and will not benefit from a non-refundable credit. Without that benefit to offset some of the adoption costs, many families could not afford to adopt. And many could not take on the financial liability of a special needs child without this credit.