The Federal Adoption tax credit was refundable prior to 2012 and was a great boon for families adopting children. Adoption is an expensive undertaking and this credit helps to make adoption affordable for more people. This can be especially important for special needs children, which range from children with health or mental challenges to sibling groups that help keep brothers and sisters together.
This credit was made permanent for 2012 and beyond but was not made refundable so it only allows families to reduce their tax liability. This credit should be made refundable and retroactive to the 2012 tax year.
This is a family friendly policy that serves to get children into forever families and keep siblings together.