[Congressional Record Volume 148, Number 74 (Friday, June 7, 2002)]
[Extensions of Remarks]
[Page E1003]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




 REPEALING SUNSET OF ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT 
     OF 2001 WITH RESPECT TO EXPANSION OF CERTAIN ADOPTION PROGRAMS

                                 ______
                                 

                               speech of

                           HON. EARL POMEROY

                            of north dakota

                    in the house of representatives

                         Tuesday, June 4, 2002

  Mr. POMEROY. Mr. Speaker, I rise today in support of H.R. 4800, a 
bill to repeal the sunset provisions in current law for adoption tax 
credit and adoption assistance programs. As a member of the 
Congressional Coalition on Adoption, and more importantly, as the 
father of two adopted children. I want to encourage my colleagues to 
support this meaningful legislation.
  As an adoptive father, I know from personal experience that expanding 
opportunities for adoption is not only good tax policy, but good family 
policy. My own family was forever changed and enriched by the adoption 
of our two children from Korea. Through that first-hand experience, I 
am able to share with my colleagues my personal realization that 
adoption links children who need homes to families who will love them.
  In the past, however, the prohibitive cost of the adoption process 
has threatened the opportunity to bring children in need together with 
would-be families who have modest incomes. It may come as some surprise 
to my colleagues to know that families can often spend between $8,000 
and $30,000 in the course of adopting a child. Earlier this session. 
Congress recognized the importance of removing financial hurdles to 
adoption by raising the limit on the adoption tax credit to $ 10,000 
for all adoptions and, in effect, opening thousands more homes and 
hearts to the miracle of adoption. Mr. Speaker, incentives for bringing 
families together should not be time limited and that is why I support 
this bill to repeal the sunset provisions on these tax credits.
  I think it is particularly fitting that we consider this bill after 
recently celebrating Mother's Day, and so close to Father's Day. These 
two days have been set aside for us to thank our parents for raising 
us, for giving us a sense of security and independence, and for 
offering us their unconditional love. I would like to take this 
opportunity to pay tribute to all parents who know that there is no 
more important, more difficult, and ultimately more rewarding 
undertaking than raising a child.
  I urge my colleagues to join me in supporting adoptive parents today 
by repealing the provisions that would end these important tax 
incentives.

                          ____________________