{"database": "press", "table": "releases", "rows": [["https://blakemoore.house.gov/media/press-releases/congressmen-blake-moore-and-lloyd-smucker-introduce-protecting-adopting-0", "Congressmen Blake Moore and Lloyd Smucker Introduce the\u00a0Protecting Adopting Families from Audits Act of 2022", "2022-12-16", "2022", "2022-12", "Republican", "House", "UT", "Blake D. Moore", "M001213", "blakemoore.house.gov", "blakemoore", "https://blakemoore.house.gov/media/press-releases", "scraper", "WASHINGTON \u2013 Today, Congressmen Blake Moore (R-UT) and Lloyd Smucker (R-PA) introduced the Protecting Adopting Families from Audits Act of 2022 to provide Congress the information needed to ensure administration of the Adoption Tax Credit is fair and does not pose unnecessary burdens to those who adopt.\n\n\u201cThroughout my first term in Congress, I have consistently advocated for families navigating the adoption process,\u201d said Congressman Blake Moore. \u201cI am proud to introduce the Protecting Adopting Families from Audits Act with Congressman Smucker to help us better understand how the IRS administers the Adoption Tax Credit and to prevent future issues\u2014including unfair auditing rates\u2014that may complicate the process for families pursuing adoption. The adoption process is already arduous and expensive, and we must do all we can to ensure the Adoption Tax Credit is administered fairly and efficiently so children in need find forever families.\"\n\n\u201cAn IRS audit is no way to show thanks to families who are adopting children,\u201d said Congressman Lloyd Smucker. \u201cYet, that appears to be exactly what is happening to the overwhelming majority of families claiming the Adoption Tax Credit, according to the most recent data from the Taxpayer Advocate Service. Adoption is already a timely and expensive process for families. Parents trying to build strong families should not face undue burdens. I thank Rep. Moore and my colleagues for advancing this important legislation.\u201d\n\nIn the past, those who claim the Adoption Tax Credit (ATC) were subjected to high audit rates. The National Taxpayer Advocate 2012 Annual Report to Congress found that nearly 70% of claimants of the ATC were audited in the 2012 filing season. While the Internal Revenue Service (IRS) has taken action to address this problem, Congress has not yet received data confirming this issue has been properly resolved. The IRS also decided against following all of the recommendations from the GAO to resolve this issue. Because of the lack of data on audit rates and the potential for a renewed focus on auditing from the IRS, there are concerns that unfair audit rates could return in the future. To fill in information gaps and provide ongoing oversight, the Protecting Adopting Families from Audits Act would require the IRS provide three types of reports to the House Ways & Means and Senate Finance committees to seek:\n\ntransparency into the audit rates of those who have received the Adoption Tax Credit since 2008;\n\nan annual report on Adoption Tax Credit audit rates through 2032, which will provide insight into how the Inflation Reduction Act impacts audit rates; and\n\ninsight into how the IRS audits personal tax credits differently depending on if they are refundable or non-refundable.\n\n\u201cThank you to Congressman Moore for his continued efforts to support adoption,\u201d said Ryan Hanlon, President and CEO of National Council For Adoption (NCFA). \u201cNCFA welcomes this opportunity to learn more about how the Adoption Tax Credit has been utilized and to ensure adoptive families are not specifically targeted for audits just because they chose to adopt.\u201d\n\n\"When the Adoption Tax Credit was refundable in 2010 and 2011, we heard from hundreds of families\u2014especially those who adopted from foster care\u2014who were subjected to lengthy IRS audits as a result of claiming the Adoption Tax Credit,\u201d said the North America Council for Adoptable Children. \u201cThis bill would ensure that we know if such audits are continuing at high rates and would help reduce unnecessary burdens on families legally claiming a credit for building their family through adoption.\"\n\n\"The Academy of Adoption & Assisted Reproduction Attorneys (AAAA) is an international professional organization dedicated to the ethical practice of adoption law and protecting the rights of all involved in an adoption process. AAAA has over 500 highly credentialed members across the United States and across the globe. Even subsidized adoptions leave adopting families with hundreds and likely thousands of dollars of unreimbursed and uncovered expenses as they prepare to and provide a child with a lifelong family. AAAA believes that adopting families should not have to worry about unequal auditing rates when claiming the Adoption Tax Credit, and we support this bill,\" said the Academy of Adoption & Assisted Reproduction Attorneys.\n\n\u201cRaise the Future programming works together to support foster care involved youth and families at every step of their relationship journey,\u201d said Ann Ayers, CEO of Raise the Future. \u201cThat is why we fully support the work of Representative Moore and his Protecting Adopting Families from Audits Act. It is important for our youth and families to feel safe and supported as they navigate this life together.\u201d\n\nThis bill enjoys support from the National Council For Adoption, the North American Council on Adoptable Children, and Raise the Future.\n\nThe full bill text can be found by clicking HERE and the one pager HERE.\n\n###", 1, "2026-03-30T01:40:41Z", "2026-04-08T03:32:05Z"]], "columns": ["url", "title", "date", "year", "month", "party", "chamber", "state", "member_name", "bioguide_id", "domain", "scraper", "source", "date_source", "text", "has_text", "collected_at", "updated_at"], "primary_keys": ["url"], "primary_key_values": ["https://blakemoore.house.gov/media/press-releases/congressmen-blake-moore-and-lloyd-smucker-introduce-protecting-adopting-0"], "units": {}, "query_ms": 0.9371738415211439, "source": "dwillis/congress-press", "source_url": "https://github.com/dwillis/congress-press", "license": "MIT", "license_url": "https://github.com/dwillis/congress-press/blob/main/LICENSE"}