Couples and singles whose incomes are under $203,540 who adopt a child, domestic or foreign, currently receive an adoption tax credit of $13,570. The credit reduces their federal income taxes dollar for dollar for every dollar the spend on adopting a child. The credit is estimated to reduce federal revenues $3.8 billion over ten years. Adopting a spouse's child does not qualify for the credit. In their tax bill--otherwise laden with benefits for the rich--House Republicans sensibly proposed eliminating this credit because it primarily benefited
wealthier Americans.
Religious conservatives in the Senate, including Sen. Ted Cruz of Texas and John Hoeven of North Dakota, demanded the credit be restored. Joining them were House conservatives and religious groups who argued that by eliminating the credit, the bill went against the GOP's anti-abortion platform. The assumption being that the credit reduces abortions by increasing adoptions. "The adoption tax credit is pro-life and pro-family" said Rep. Mark Walker, a pastor from North Carolina.
