[Congressional Record Volume 146, Number 136 (Thursday, October 26, 2000)]
[Senate]
[Pages S11070-S11072]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             ADOPTION TAX CREDIT FOR SPECIAL NEEDS CHILDREN

  Ms. LANDRIEU. Mr. President, I was on the floor yesterday and said 
that I would be back every day speaking about this issue, I think one 
of the more important issues that we need to address before we leave 
town. Nobody is too sure when that is actually going to happen. Some of 
us were expecting to be back home, having finished the people's work, 
weeks ago. Even as I inquire on both sides of the aisle, there is not 
any sense of when we will get home. I will stay here as long as it 
takes to get the job done, and I am not complaining.
  One of the things I hope we can get done in some way, somehow, 
through some rule, some procedure, or some bill before we leave is to 
fix something so we will not be embarrassed about what we have not 
done. I will explain.
  A few years ago, 5 years to be exact, a wonderful new provision was 
put in the law called the adoption tax credit.

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 I am the cochair, along with Senator Craig, my wonderful colleague 
from Idaho. This is a wonderful coalition of Democrats, Republicans, 
conservatives, liberals, but we have all come together on the issue of 
adoption, promoting it as a wonderful way to build families, to 
strengthen communities, to give children hope, to put parents together 
with children whom they have always wanted to have, dreamed, and worked 
for, who will love them and raise them because governments do not do a 
very good job of that. The fact is, there are literally millions and 
millions of children in this world who are desperate for someone to 
love them and provide a home.
  Congress, in a bipartisan expression, overwhelmingly put into effect 
a wonderful tax credit because adoptions, unlike pregnancy, are not 
covered by insurance. There are not the same benefits, unfortunately, 
in the labor market or in business for pregnancies and adoption.
  Recognizing the somewhat disadvantage on families who build their 
families through adoption, the Congress rightfully put in place a 
$5,000 credit for families.
  There is a recent Treasury report that says the credit is being used 
by thousands of families. This report, which was filed in the last 2 
weeks, goes into some very clear and interesting detail about who is 
using this credit, how much the expenses related to adoption are.
  For those who are not familiar, since our children are adopted, I can 
say from personal experience that there are expenses associated not 
only with the legal act itself but with agency expenses. In the United 
States, that can range anywhere from a low of $2,000 to a high of 
$15,000 or $20,000. For international adoptions--and there are many 
Members and staffers who have adopted who can give personal testimony--
that can range anywhere from a low of $5,000 to $30,000. It is an 
expense with which many moderate- and middle-income families have 
difficulty.
  Despite those difficulties, there are families all over this Nation 
who have adopted not one not two children. I met a family recently from 
Philadelphia that has adopted 20 children, some of them with special 
needs. This is not a family that inherited a fortune or is heir to a 
great fortune. This is a working family struggling to put food on the 
table, but because they felt compelled to give hope and prayer to some 
children, they have opened their home to 20.
  I do not expect there will be many people who will adopt 20. I am one 
of nine, and my mother did a pretty terrific job of raising nine of us. 
I have two children, which is what I can handle at this time.

  This adoption tax credit is working to a certain extent. We are ready 
to extend it because it runs out this year. We want to do that, and we 
want to increase it. Right now, it is $5,000 for a regular adoption and 
$6,000 for a special needs child.
  The problem is--and I urge my colleagues and those who are interested 
in this issue to hear me--that under the current Tax Code, special 
needs children--special needs children are defined as those who are in 
foster care. There are 100,000 of them whose parental rights--the 
rights of their parents--have been terminated. These children are freed 
for adoption. There are another 400,000 children of all ages, races, 
and background in foster care, either on their way to being reunited 
with their family, which is always our hope if that is possible, or on 
their way to an adoptive family.
  If we do not make a change in the bill on which we will be asked to 
vote sometime in the next few days, or if we do not make a change in 
the phraseology about this tax credit, we are going to leave behind 
100,000 children. If the train is leaving the station, it is as if you 
are waving goodbye to 100,000 children in this Nation, some of the most 
vulnerable children, children the system has failed, children whose 
parents abandoned them, abused them, or grossly neglected them. The 
system has already failed them once, Mr. President. I do not have the 
heart and I do not think we have the heart to fail them again.
  I know there are many issues, big bills and important issues, but for 
100,000 kids in America, Serina being one of them, if we do not fix 
this problem, which I think is the intention of this body, then we are 
going to leave children like Serina behind. Let me tell you a little 
about Serina.
  Serina was taken into foster care immediately upon her birth. Her 
mother was a 16-year-old foster child herself who was addicted to crack 
cocaine. Because of her mother's drug addiction, one might say we could 
blame the mother, but since the system failed her and left her in 
foster care without a real mother and real father, then I am not sure 
who is to blame, but this child was born with cerebral palsy because 
babies do not take crack cocaine very well, as well as other multiple 
problems, including addiction, a history of herpes, encephalitis, 
seizure disorders, including epilepsy. She has two biological siblings, 
one of whom was also adopted by her adoptive parents.
  The family that adopted Serina, knowing full well these conditions, 
knowing full well the difficulties involved in raising this child--the 
doctors said she could never walk; she could never hear; she could 
never function. She is doing all of these things beautifully. She, 
under our current Tax Code, gets nothing. Her parents get nothing for 
the adoption because she is a special needs child, as is obvious. There 
are no expenses necessarily associated with her adoption. These are not 
the kind of children that agencies regularly place. There were no legal 
fees. There are no adoption agency fees.
  We are about to pass a bill that is going to leave behind 100,000 of 
the most vulnerable, most needy children and their families who are 
doing God's work.
  I am happy these other children--a little girl from Guatemala and a 
little boy from the United States--are able to use the current adoption 
system. Their parents, too, have done a wonderful job giving these 
children an opportunity for life, love, and success. The adoption 
credit is working for them. I say hooray and let's continue it. But, 
please, let us not leave behind the special needs children of our own 
country, American citizens, children born in the United States.
  We say in the adoption caucus--and I am proud to be one of the 
leaders--that there are no unwanted children; there are just unfound 
families.
  If our Tax Code can help people build homes, can help businesses 
start up, and can help very wealthy people support their products 
internationally, if we can give millions and hundreds of tax credits to 
special interests, I most certainly think the Members of this body--the 
House and Senate; Republicans and Democrats--can find the will to add 
not one dollar but to change a phrase in the law so all children and 
all families can benefit from this adoption credit.
  Mr. President, I yield back the remainder of my time. But I will be 
back on the floor later today and every day, if not today, until we 
leave here. If I have to read the names of every one of the 100,000 
children waiting, I am going to try to do that, until I get some 
response that this tax credit we are about to pass is going to include 
the children who need the help the most and their families. If I have 
to read all 100,000 names--this I hold in my hand is just a few--I am 
prepared to do it.
  I thank the Chair and yield back the remainder of my time.
  Mr. BOND addressed the Chair.
  The PRESIDING OFFICER. The Senator from Missouri.
  Mrs. HUTCHISON. Will the Senator yield?
  Mr. President, I ask how much time is left in morning business so I 
can ask unanimous consent that I have time after the Senator from 
Missouri has spoken. Could the Presiding Officer tell me what the time 
limit at this point is?
  The PRESIDING OFFICER. The majority has 13 minutes; the minority has 
14 minutes 20 seconds.
  Mrs. HUTCHISON. Mr. President, I ask unanimous consent that after the 
Senator from Missouri speaks, we extend the time for the majority and 
the minority equally by 15 minutes each; 15 minutes for the majority, 
15 minutes for the minority.
  The PRESIDING OFFICER. Is there objection?
  Without objection, it is so ordered.
  Mrs. HUTCHISON. I thank the Chair.

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