[Congressional Record (Bound Edition), Volume 147 (2001), Part 4]
[Senate]
[Pages 5896-5897]
[From the U.S. Government Publishing Office, www.gpo.gov]



                 SUPPORT FOR THE HOPE FOR CHILDREN ACT

  Mr. JOHNSON. Mr. President, adoption is a rewarding, but often 
expensive and frustrating option for many South Dakota families. As a 
member of the bipartisan ``adoption caucus'' in the Senate I have tried 
to make adoption a more viable option for loving parents. During the 
past couple of years, we have made major improvements in adoption 
policy including legislation: giving parents of adopted children the 
same time-off rights as those who give birth; outlawing racial or 
ethnic discrimination in adoption; automatically giving foreign-born 
adoptees American citizenship; and implementing international 
agreements to outlaw trafficking in children and promoting 
international adoption.

[[Page 5897]]

  These laws have resulted in an increase of adoptions nationwide by 
cutting much of the paperwork and bureaucracy of the adoption process. 
Yet there are still almost half a million kids in foster care 
nationwide, and a large number of those are minorities and kids with 
special needs. There are even more families who want to adopt, but 
simply can't afford to. More needs to be done. For too many South 
Dakotans, adoption is not an option because of the high costs 
associated with it. By some estimates, an adoption can cost upwards of 
$25,000 in fees, paperwork, and legal assistance.
  I am pleased to be an original co-sponsor of bipartisan legislation 
called the Hope for Children Act. This bill will help South Dakotans 
choose adoption by increasing the current tax credits for non-special 
needs children and special needs children to $10,000. This bill will 
also make the tax credit permanent, adjust the credit for inflation, 
and increase the income cap for families to be eligible for the tax 
credit.
  I have talked with a number of South Dakotans who have adopted 
children with special needs, and I discovered that changes needed to 
also be made to the types of adoption expenses that can be credited. 
For example, families adopting a special needs child may have to buy a 
wheelchair or special van for the adopted child with a physical 
disability. Counseling may also be needed for the family to cope with 
the extraordinary challenges of a child with special needs. Instead of 
being limited to the adoption expenses that the Internal Revenue 
Service decides are allowable, these families would be entitled to the 
full credit and exclusion under the Hope for Children Act.
  South Dakota families will receive tax relief by the end of this 
year. The amount that each family gets will be the result of a 
spirited, yet constructive debate that will take place here in 
Congress. Throughout this discussion, I will continue to emphasize the 
need to make changes in our tax code that encourage new and growing 
South Dakota families through adoption.

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