➡ From Child Welfare Information Gateway
US: Tax consequences of domestic and foreign child adoptions (Opinion)
Accounting Today – July 12, 2017
We favor Americans adopting American children from foster care when feasible, but current U.S. tax law benefits domestic and foreign adoptions. The tax law enables adopters to replace American adoptees with foreign adoptees. As a result, Americans children are waiting longer than ever in foster care for their permanent families.