Under current law, the adoption tax credit is not refundable in 2012 or beyond and, beginning in 2013, would apply only to people who incur qualified adoption expenses in the process of adopting a child with special needs. However, President Obama's fiscal year 2013 budget proposal would make the tax credit permanent for all adoption types, and maintain the maximum credit regardless of expenses for families who adopt children with special needs. In addition, the budget proposes making the adoption tax credit refundable for both 2012 and 2013. Whatever one's politics, supporting the adoption of children with a tax credit is a minor expene to our governmen, but it makes a big difference in encouraging foster parents to provde a permanent home.