[Congressional Record Volume 160, Number 78 (Thursday, May 22, 2014)]
[Senate]
[Page S3298]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. HEITKAMP (for herself and Mr. Kaine):
  S. 2390. A bill to amend the Internal Revenue Code of 1986 to create 
a tax credit for foster families; to the Committee on Finance.
  Ms. HEITKAMP. Mr. President, I rise today to discuss the important 
issue of foster care and the need to recruit, retain and support foster 
families. What better time than during National Foster Care Month. 
Foster parents make a significant and meaningful difference in the 
lives of so many vulnerable children by opening their hearts and homes. 
But we continue to struggle to recruit and retain enough foster 
families to ensure each child is placed in a family-like setting. This 
is particularly true for Native American kids who are in foster care at 
rates dramatically higher than others.
  Caring for a child in foster care can be more expensive than caring 
for one's own biological children. Children placed into foster care 
often have experienced significant emotional and physical trauma and 
have higher incidences of medical and behavioral health issues, 
resulting in additional costs to parents. Unfortunately, too many 
caring foster parents struggle financially because Federal and State 
programs that reimburse parents for a child's daily living costs do not 
provide for the real cost of caring for the child. A 2007 study of 
State foster care programs, conducted by the University of Maryland 
School of Social Work, Children's Rights, and the National Foster 
Parent Association, found that current foster care rates would have to 
increase on average 36 percent nationwide to provide for basic care.
  A 2002 report by the Department of Health and Human Services' 
Inspector General found that foster parents' expenses often exceed 
foster care reimbursement rates, leading foster parents to pay out-of-
pocket to meet foster children's basic needs. Some benefits already 
exist in the current tax code to support these families, but few are 
aware of their existence or utilize them.
  Today I am introducing the Foster Care Tax Credit Act to provide 
additional tax relief for foster families to help cover the actual 
costs of caring for a foster child. This legislation also requests 
additional outreach and education by the Department of Health and Human 
Services to better equip State and Tribal foster agencies and foster 
families to take advantage of all tax benefits available. I thank my 
colleague, Senator Kaine, for joining me in this effort.
  As we continue working towards the goals of improving child welfare, 
I hope more of my colleagues will join me in seeking to provide 
additional support for families caring for foster children.
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