This bill would allow foster parents to exclude payments for foster children of any age placed by a non-governmental foster care agency from their taxable income.  By subsidizing the cost of foster children, regardless of their age or the method in which they were placed, we will properly value the incredible work of foster parents everywhere.

Foster parenting is an act of true selflessness, as each child requires a significant financial and emotional investment.  Many foster children have been abused or neglected.  Such treatment leaves indelible scars, which foster parents lovingly attempt to heal.  We should not ask such generous individuals to give of their pocketbooks as well as their hearts. 

All children need love and support.  This bill takes an important step toward ensuring that some of the most needy children will receive it.