A bill to amend the Internal Revenue Code of 1986 to create a tax credit for foster families.

Foster Care Tax Credit Act Amends the Internal Revenue Code to allow a partially refundable tax credit for each qualifying foster child who resides in the home of an eligible taxpayer for at least one calendar month during the taxable year. Defines "qualifying foster child" as a child in foster care who has not attained age 17, who is a citizen, national,...