URGENT...LEGISLATIVE ALERT FROM NACAC

Archive

July 4, 2002

Originally Posted By Joe Kroll

LEGISLATIVE ALERT FROM NACAC

TO: Members of the Adoption Community

FROM: Joe Kroll and Alicia Groh (651) 644-3036

Act now to ensure that the adoption tax credit is made permanent and that

the

special needs adoption flat tax credit is effective for tax year 2002!

If Congress does not take action, the $10,000 adoption tax credit will

expire

at the end of 2010, and the flat tax credit for special needs adoption wont

take effect until tax year 2003.

Message to Senators:

Ask your Senator to support two changes in the adoption tax credit:

1. Make the special needs adoption flat tax credit effective beginning in

the

2002 tax year.

2. Make the expanded adoption tax credit permanent by eliminating the sunset

provision.

Ask for your SenatorҒs support of HR 4800 sponsored by Senator Jim Bunning

(R-KY) with an amendment (S. 1802) by Senator Mary Landrieu (D-LA) that

makes

the special needs adoption flat tax credit effective beginning in the 2002

tax year. In addition, Senators Larry Craig (R-ID) and Charles Grassley

(R-IA) have indicated their willingness to co-sponsor the changes. Encourage

your Senator to sign on as a co-sponsor.

It is also important to express your support for these changes to Majority

Leader Thomas Daschle and Minority Leader Trent Lott.

Message to Representatives: Ask them to support the amended Senate version

HR 4800 that would make the special needs adoption flat tax credit effective

beginning in the 2002 tax year and eliminate the sunset provision on the

adoption tax credit.

Call the Capitol switchboard to be connected to a Senator or Representative

(202-224-3121). For e-mail addresses and other contact information for each

Senator, go to

See below for contact information for key Senators and Representatives to

contact.

Background

On June 4, the U.S. House of Representatives passed legislation (H.R. 4800)

by a vote of 391-1 to remove the sunset provision from the adoption tax

credit, which is currently set to expire December 31, 2010. While the House

bill only addresses the sunset provision, Senator Jim Bunning (R-KY) and

Mary

Landrieu (D-LA) have agreed to offer an amendment that would make the

special

needs adoption flat tax credit effective beginning in the 2002 tax year.

Last June when Congress passed an expansion and extension of the adoption

tax

credit they made the expanded tax credit effective starting in the 2002 tax

year. When they added the special needs adoption flat tax credit they made

effective beginning in the 2003 tax year. The special needs adoption flat

tax

credit was created in recognition of the many costs associated with special

needs adoption that are not included in the IRS list of qualified adoption

expenses. By delaying the start of the special needs adoption flat tax

credit, Congress created a disincentive to finalizing adoptions of children

with special needs. For more background on the adoption tax credit, read the

article on NACACs web site:

As word of this new adoption flat tax credit has spread, parents are

confronted with the dilemma of delaying finalization of a special needs

adoption to January 2, 2003 or losing a significant tax credit. Would a

businessperson delay an investment decision to take advantage of a tax

credit? Certainly.

With H.R. 4800 arriving in the Senate, advocates have an excellent

opportunity to affect policy. Please write, call, fax, or e-mail and ask

your

Senator to support amendments to H.R. 4800 that would make the special needs

adoption flat tax credit effective beginning in the 2002 tax year. Also

write

to Senate leadership and members of the Senate Finance Committee, which will

consider this bill. The Democratic leadership in the Senate is reluctantly

supporting the elimination of the sunset, so it is important to contact the

leadership and tell them that this is an important tax credit and the sunset

provision should be eliminated. Pairing the elimination of the sunset

provision for the adoption tax credit with speeding up the flat tax credit

for special needs adoptions, might provide a balance that all parties can

embrace. When expressing your support for an amended H.R. 4800, please share

any stories you have about families who have delayed an adoption in order to

be able to access the flat tax credit.

Key Senators to Contact:

Sen. Thomas A. Daschle (D-SD, Senate Majority leader): DC Office: 509 HSOB,

Washington, DC 20510, ph: 202-224-2321, fax: 202-224-7895, Website:

Sen. Trent Lott (R-MS, Senate Minority leader) : DC Office: 487 RSOB,

Washington, DC 20510, ph: 202-224-6253, fax: 202-224-2262, Web site:

lott.senate.gov

Sen. Max Baucus (D-MT, Chair Senate Finace Committee): DC Office: 511 HSOB,

Washington, DC 20510, ph: 202-224-2651, fax: 202-224-1974, Web site:

Sen. Charles Grassley (R-IA, Ranking Minority Senate Finance Committee): DC

Office: 135 HSOB, Washington, DC 20510, ph: 202-224-3744, fax: 202-224-6020,

Web site:

Sen. Jim Bunning, (R-KY, bill sponsor): DC Office: 312 HSOB, Washington, DC

20510, ph: 202-224-4343, fax: 202-228-1373, Web site:

Sen. Mary L. Landrieu (D-LA, Co-chair Congressional Coalition on Adoption);

DC Office: 724 HSOB, Washington, DC 20510, ph: 202-224-5824, fax:

202-224-9735, Web site:

Sen. Mike DeWine: DC Office: 140 RSOB, Washington, DC 20510, ph:

202-224-2315, fax: 202-224-6519, Web site:

Sen. Larry Craig (R-ID, Co-chair Congressional Coalition on Adoption): DC

Office: 520 HSOB, Washington, DC 20510, ph: 202-224-2752, fax: 202-228-1067,

Web site:

Key Representatives to Contact:

Rep. Dennis Hastert (R-IL, Speaker of the House): DC Office: 2369 RHOB,

Washington, DC 20515, ph: 202-225-2976, fax: 202-225-0697, Web site:

Rep. Tom DeLay (R-TX, House Majority Whip): DC Office: 2370 RHOB,

Washington,

DC 20515, ph: 202-225-5951, fax: 202-225-5241, Web site: tomdelay.house.gov

Rep. Richard Gephart (D-MO, Minority Leader): DC Office: 1236 LHOB,

Washington, DC 20515, ph: 202-225-2671, fax: 202-225-7414, Web site:

Rep. Bill Thomas (R-CA, Chair House Ways and Means Committee): DC Office:

2208 RHOB, Washington, DC 20515, ph: 202-225-2915, fax: 202-225-8798, Web

site:

Rep. Charles B. Rangel (D-NY, Ranking Minority House Ways and Means

Committee): DC Office: 2354 RHOB, Washington, DC 20515, ph: 202-225-4365,

fax: 2502-225-0816, Web site:

Rep. Dennis Camp (R-MI): DC Office:137 CHOB, Washington, DC 20515, ph:

202-225-3561, fax: 202-225-9679, Web site:

Rep. Anne Northup (R-KY, Co-chair Congressional Coalition on Adoption): DC

Office: 1004 LHOB, Washington, DC 20515, ph: 202-225-5401, fax:

202-225-55776, Web site:

Rep. James L. Oberstar (D-MN, Co-chair Congressional Coalition on Adoption):

DC Office: 2365 RHOB, Washington, DC 20515, ph: 202-225-6211, fax:

202-225-0699, Web site