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FederalHB2438indirectIntroduced

Foster Care Tax Credit Act

  1. Introduced
  2. Passed House
  3. Passed Senate
  4. To President
  5. Became Law

Overview

This bill creates a tax credit for families who foster children, offering financial support to those providing foster care.

Why it matters: Tax credits for foster families can make it more attractive for faith-based families and religious adoption agencies to participate in the foster care system, indirectly supporting Christian families' involvement in child welfare while potentially protecting the autonomy of faith-based child-welfare providers in how they operate.

Topic: Child welfare / CPS / foster care · classifier confidence 72%

What this changes

Amends existing law

Law today: The Internal Revenue Code of 1986 currently does not provide a dedicated refundable tax credit specifically for families who serve as foster parents.

If passed: This bill would create a new refundable tax credit for foster families, meaning families who take in foster children could receive a tax credit to help offset the costs of care. If a Christian family serves as foster parents, they could potentially reduce their tax burden or receive a refund, providing financial support for meeting the foster child's needs.

AI-generated from the bill text — verify against the official text.

Likely supporters & opponents

Likely support

  • foster-care advocacy organizations — A tax credit would help offset the significant costs foster families bear and encourage more families to open their homes to children in need.
  • faith-based organizations and churches — Churches and Christian ministries often encourage fostering as a form of biblical stewardship and caring for vulnerable children, and a tax credit would ease the financial burden on member families.

Likely opposition

  • fiscal-conservative groups — A new refundable tax credit represents a cost to the federal government and should be offset by spending cuts elsewhere.

AI-inferred typical positions based on the bill’s substance — general stakeholder categories, not confirmed endorsements.

Should I support this?

Likely helpful for Christian families

This bill directly supports Christian families who answer the call to foster children by easing the financial burden through a tax credit. It removes a financial barrier to living out the biblical mandate to care for orphans and vulnerable children, aligning with Christian values of stewardship and service.

An AI assessment from a Christian-family perspective — religious freedom, parental rights, and freedom in education — not legal or voting advice.

Official summary

To amend the Internal Revenue Code of 1986 to create a refundable tax credit for foster families, and for other purposes.

Sponsors

  • Erin Houchin (R)
  • Julie Johnson (D)
  • Don Bacon (R)
  • Brittany Pettersen (D)
  • Andre Carson (D)

Status timeline

  1. 2025-03-27Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.H
  2. 2025-03-27Introduced in HouseH

H = House · S = Senate · A = Assembly