[Congressional Record (Bound Edition), Volume 147 (2001), Part 7]
[Senate]
[Pages 9425-9426]
[From the U.S. Government Publishing Office, www.gpo.gov]



                          ADOPTION TAX CREDIT

  Ms. LANDRIEU. Mr. President, I would like to take this opportunity to 
thank the Chairman from Iowa, and the Ranking Member from Montana for 
their distinguished leadership on the tax cut bill. Their support of 
the adoption tax credit amendment made the crucial difference in its 
being accepted as part of the manager's package. Both are true friends 
to children and families and should be commended for their willingness 
to ensure that this bill reflects the needs of adoptive parents. I 
would also like to thank Senators Lincoln, Lieberman, Johnson, 
Mikulski, Boxer, Daschle, DeWine, Harkin, Santorum, Shelby, Stevens, 
Cochran, Dayton, Durbin, Hutchinson, Kohl, Sessions, Smith of New 
Hampshire, and Fitzgerald.
  This is not the first time that I have come to this floor to urge my 
colleagues to support efforts to strengthen and extend the adoption tax 
credit. In fact, each and every time that this

[[Page 9426]]

body considered the issue of tax relief, the senior Senator from Idaho 
and I have come before the Senate to argue that the adoption tax credit 
should be included. And while this is not the first time that this 
important measure has been successfully adopted as part of a tax bill, 
I am hopeful that it will be the last.
  Because of our action here, 60,000 plus children will find their 
``forever families'' in the year to come. Parents who have long dreamed 
about adopting will finally have the help necessary to make those 
dreams a reality. I could be wrong, but I would guess that few parts of 
the tax code can compare to the impact had by the adoption tax credit. 
Each time a child finds a loving home, we have not only saved children 
and strengthened a family, but we have also saved billions of 
taxpayer's dollars.
  I believe that there is no such thing as an unwanted child, merely 
unfound families. This tax credit will help to find more families for 
more children. I would like to commend my colleagues for their support 
in passing this important amendment. With it, we will be yet another 
step closer to the day when no child goes to bed feeling alone, unloved 
or unwanted.

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