The House Committee on Ways and Means and Senate Finance Committees (the two committees with jurisdiction over tax policy) have begun their review of the U.S. tax code and have signaled their interest in continuing to determine which of the existing credits should be eliminated. If tax reform occurs, all existing tax credits or policies, including the now permanent adoption tax credit, would be subject to review and there is always a chance that it could be changed or eliminated.
In order to ensure that the adoption tax credit not only remains a permanent part of the code but is amended to add back in refundability in order to serve the needs of all children in need of adoption, Members of Congress need to be educated about how this credit is affecting you and your family.
The best way to do that is to demonstrate to legislators that their constituents care about this issue. Additionally, because refundability was not included in the bill that made the adoption tax credit permanent, many adoptive families are still not able to receive this critical support, a fact which some Members of Congress may not yet know. To this end, the Adoption Tax Credit Working Group (ATCWG) has set a goal of obtaining 30 Co-Sponsors on the Adoption Tax Credit (ATC) Refundability Bills: S. 1056 and H.R. 2144 in 100 days.