Advocates Dedicated to Older Child Parental Tax Credit (ADOPT) Act of 2005

Advocates Dedicated to Older Child Parental Tax Credit (ADOPT) Act of 2005 - Amends the Internal Revenue Code to allow a $2,000 tax credit for costs associated with the adoption of a child who has reached nine years of age before the adoption decree becomes final. Allows the credit each year until such child attains the age of 19.