The federal adoption tax credit (ATC) can help offset the cost of adoption, yet it is unclear whether it has a positive impact on the number of adoptions or if it merely transfers resources to households who would have adopted anyway. The ATC has primarily been a nonrefundable tax credit, but in 2010 and 2011 the full amount (over $13,000) was available as a refundable tax credit, representing a substantial increase in the benefit to lower‐ and middle‐income families—those with typically low tax liability. Using county‐level data from Florida, we estimate an increase of 265 additional public adoptions over what would be expected at the end of 2011. Relative decreases in adoptions in the first months of 2012 suggest that much of this increase is due to retiming rather than new adoptions. The response appears to be concentrated in lower‐ and middle‐income households living in higher‐income, more populated areas.

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谁应对联邦收养税收抵免的变化？佛罗里达州的证据

联邦收养税收抵免 (ATC) 可以帮助抵消收养成本，但尚不清楚它是否对收养数量产生积极影响，或者它是否只是将资源转移给无论如何都会收养的家庭。ATC 主要是不可退还的税收抵免，但在 2010 年和 2011 年，全额（超过 13,000 美元）可作为可退还的税收抵免，这意味着中低收入家庭的福利大幅增加——那些通常是低收入家庭。应纳税额。使用佛罗里达州的县级数据，我们估计与 2011 年底的预期相比，公共收养人数增加了 265 人。 2012 年前几个月收养人数的相对减少表明，这种增加的很大一部分是由于重新安排而不是新收养。