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S 1599 116th Congress Senate

Foster Care Tax Credit Act

Official title: A bill to amend the Internal Revenue Code of 1986 to create a refundable tax credit for foster families, and for other purposes.

Introduced: May 22, 2019 Introduced by: Kaine, Tim Democratic · Virginia See on congress.gov
Taxation Adoption and foster careCongressional oversightFraud offenses and financial crimesGovernment studies and investigations
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Income tax creditsTax administration and collection, taxpayers
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2019
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3062)
May 22, 2019
Introduced in Senate
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 Latest action May 22, 2019

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3062)

 Plain-English summary Congressional Research Service

Foster Care Tax Credit Act

This bill allows eligible taxpayers an income-based tax credit equal to $850 in a taxable year for the care of a qualifying foster child. An eligible taxpayer is a taxpayer with whom a foster child was placed for not less than one month in the taxable year and for whom a child tax credit is not allowed for such taxable year. A qualifying foster child is a foster child who is under age 17 and is a citizen, national, or resident of the United States.

The bill requires certain information reporting for foster child placements and a study and report on emergency and short-term foster placements.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1599: Foster Care Tax Credit Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-1599/
MLA
"S. 1599: Foster Care Tax Credit Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1599/.
Bluebook (legal)
S. 1599, 116th Cong. (2026), https://openamerica.io/bill/116-S-1599/.
Markdown link
[S. 1599: Foster Care Tax Credit Act](https://openamerica.io/bill/116-S-1599/)
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