In April of this year Senators Casey (D-PA) and Blunt (R-MON) introduced Senate Bill 950 entitled the “Adoption Tax Credit Refundability Act of 2015.” The purpose of the Act would be to make the Adoption Tax Credit fully refundable as it had been several years ago. The need for this is that approximately one-half of the families who adopt from foster care are not high income earners and have tax liabilities that are so low that they can not benefit from the Adoption Tax Credit. By making it refundable these families who need assistance the most will be able to get it.