Southern Baptists affirm adoption as a central theological theme that provides practical application in our families and communities. We adopt because when we were most destitute, we ourselves were adopted into the family of God. The Baptist Faith and Message states that children “are a blessing and heritage from the Lord,” whether by birth or by adoption. In addition, the Resolution On Adoption And Orphan Care states that in the gospel, we have received the “Spirit of adoption,” meaning “we are no longer spiritual orphans but are now beloved children of God and joint heirs with Christ.” (John 14:18; Rom. 8:12-25; Gal. 3:27-4:9; Eph. 1:5).
Adoption strengthens families, communities, and our nation. When vulnerable children without families are adopted into loving families—whether through foster care, domestic adoption, or intercountry adoption—we are all better off. Children within loving families live healthier and more successful lives compared to those in the foster care system, when considering graduation and employment rates or incarceration and homelessness. Research has shown that the government saves between $65,000 to $127,000 for each child who is adopted rather than placed in long-term foster care.
The Adoption Tax Credit is a bipartisan policy that has helped thousands of families afford adoption. Adoption is very expensive, costing as much as $60,000 to $70,000. The Adoption Tax Credit provides assistance to help families offset adoption costs. The amount of the credit a family received depends on their income and federal tax liability. Without this tax credit, many families would not be able to afford adoption, leaving more children without loving families. Over 60% of adopted children are adopted by middle- and lower-income taxpayers, and almost half of children adopted from foster care live in families with household incomes at or below 200% of the federal poverty level. In 2017, 54,997 of 79,670 people who claimed the adoption tax credit earned $100,000 or less each year.
The ERLC supports the Adoption Tax Credit Refundability Act which will restore the refundable portion of the credit while expanding eligibility for the full credit to thousands of families. Particularly in this post-Dobbs world, we urge Congress to take tangible steps that will help these vulnerable children and compassionate families in our nation.
