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H.R. 1561 (109th): Childhood Adoption Act of 2005

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

4/12/2005--Introduced. Childhood Adoption Act of 2005 - Amends the Internal Revenue Code to: (1) increase the tax credit for adoption expenses from $10,000 to $15,000; (2) make such tax credit refundable; and (3) increase the exclusion from gross income for employer-paid adoption expenses from $10,000 to $15,000.

Amends title IV, part E (Federal Payments for Foster Care and Adoption Assistance) of the Social Security Act to increase: (1) levels of adoption incentive payments payable to States under the adoption assistance program; and (2) funding for adoption incentive payments for FY 2006 through 2008.