Tag Archives: adoption tax credit

Adoption: The Case for the Credit

Charlotte Lozier Institute  

To view this fact sheet as a pdf, see: Adoption: The Case for the Credit     The adoption tax credit (ATC) as structured today was introduced more than two decades ago by Ways and Means Committee chairman Bill Archer as part of the Small Business Job Protection Act of 1996.  It is related to the […]

Adoption Tax Credits: Utilization, State Expansions, and Taxpayer Savings

Matt Connell  

In 2013, the Charlotte Lozier Institute published a report titled, “The Adoption Tax Credit: Progress and Prospects for Expansion.” The report both outlines the history of the adoption tax credit at the federal level and analyzes the number of states that provide some form of tax relief for adoption. Since the report was published, the federal adoption tax credit has continued to increase in dollar amount and is utilized by tens of thousands of Americans pursuing adoption each year. In addition, several states have created or expanded adoption tax credits at the state level, helping to offset adoption costs for American families.