[Congressional Record (Bound Edition), Volume 159 (2013), Part 6]
[House]
[Page 8733]
[From the U.S. Government Publishing Office, www.gpo.gov]




                          ADOPTION TAX CREDIT

  (Mr. COTTON asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. COTTON. Today, I want to highlight another potential IRS abuse, 
namely, unfair audits of adoptive parents who filed for the Adoption 
Tax Credit.
  We've all heard about the abuse of conservatives, Christians, and 
other groups, but fewer people know the alarming story of families who 
use the Adoption Tax Credit to offset some of the high costs of 
adoption.
  According to the IRS' own Taxpayer Advocate Service, 90 percent of 
those who filed for the Adoption Tax Credit last year were flagged for 
additional review. Nearly 70 percent were audited, but only 1\1/2\ 
percent of adoption credit claims were disallowed in the end. By 
contrast, only 1 percent of all tax returns are audited.
  Adoptive parents are loving, selfless Americans who are simply trying 
to provide a safe and loving home for kids in need. An adoption is a 
reflection of the boundless compassion of our country, and it helps 
save innocent unborn lives that may otherwise be ended by abortion.
  We should do all in our power to encourage adoption, not to 
discourage it through bureaucratic runarounds. I urge the Congress to 
get to the bottom of this unfair treatment of adoptive parents.

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