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An adoption tax credit is a tax credit offered to adoptive parents to encourage adoption. Section 36C of the United States Internal Revenue code offers a credit for “qualified adoption expenses” paid or incurred by individual taxpayers.〔http://www.irs.gov/taxtopics/tc607.html〕 According to the Internal Revenue Service (IRS), "Tax benefits for adoption include both a tax credit for qualified adoption expenses paid to adopt an eligible child and an exclusion for employer-provided adoption assistance". For tax years 1997 through 2009, the credit was nonrefundable. For 2010 and 2011, the credit was refundable. For tax year 2012, the credit has reverted to being nonrefundable. The American Taxpayer Relief Act of 2012 enacted January 2, 2012 permanently extended the adoption tax credit. For 2014 the nonrefundable maximum tax credit (dollar limitation) per child is $13,190. The credit begins to phase out when modified adjusted gross income (MAGI) exceeds $197,880 and is eliminated when MAGI exceeds $237,880. The tax credit is claimed on IRS form 8839 Qualified Adoption Expenses. ==History of Adoption Tax Incentives== The amount of tax credit limit is based on the year the adoption is finalized and claimed on IRS form 8839. From 1997 to 2001 a special needs adoption qualified for up to $6,000 of adoption tax credit. From 1981 to 1996 a $1,500 itemized tax deduction existed for special needs adoptions only. The Contract with America document released during the 1994 election campaign included a proposed Family Reenforcement Act which included language about tax incentives for adoption. Democrat President Bill Clinton endorsed the idea of an adoption tax credit in a letter to Speaker of the House Newt Gingrich stating the tax credit would ease the cost of adoption for many families. The Small Business Job Protection Act of 1996 created the adoption tax credit in Internal Revenue Code with an Initial $5,000 tax credit limit ($6,000 for special needs adoptions). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Adoption tax credit」の詳細全文を読む スポンサード リンク
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