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Charlotte Lozier Institute

Phone: 202-223-8073
Fax: 571-312-0544

2776 S. Arlington Mill Dr.
#803
Arlington, VA 22206

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Charlotte Lozier Institute

Phone: 202-223-8073
Fax: 571-312-0544

2776 S. Arlington Mill Dr.
#803
Arlington, VA 22206

adoption tax credit

adoption tax credit

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adoption tax credit

Adoption Tax Credits: Utilization, State Expansions, and Taxpayer Savings (2022)

Since the original reports were 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. Unfortunately, one state, Montana, recently decided to end its adoption tax credit program.

charlotte-lozier-institute Charlotte Lozier Institute
August 1, 2022
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adoption tax credit

Using Tax Policy to Fund Pro-Life Objectives: A Case Study in Mississippi

Along with direct appropriations, states can use tax policy to support pro-life causes. In particular, tax credits provide a novel way of funding Pregnancy Resource Centers (PRCs).

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adoption tax credit

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 wave of family-linked child tax credits championed by Republicans as the “crown jewel” of the 1994 Contract with America. 

adoption tax credit

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

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.

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adoption tax credit

The Adoption Tax Credit: Progress and Prospects for Expansion

This paper surveys the current state of federal and state adoption tax credits, which provide relief to families who choose to adopt a child. The paper makes several recommendations including making the adoption tax credit refundable so that adoption is an option for more families as it is such a positive force for children, families, and the country as a whole.

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