Birth Parent Expenses: Birth parent expenses are not an obligation, but an agency can help coordinate prospective adoptive parents pay, as a matter of charity, actual pregnancy related living expenses, including housing, food, transportation, personal items, clothing, and activities provided to the birth mother prior to delivery. Such payments must be permissible by applicable state adoption laws. The amount paid depends on the needs of the birth parents and will be discussed fully with prospective adoptive parents.
Overall, it's clear that money plays a huge role in adoption. The Donaldson Adoption Institute recently released a presentation highlighting some of the problems with adoption today, including the role of privilege and money. According to this presentation, "more than two-thirds of the adoption community believe privilege and money distort adoption." (You can read more about the DAI's Let's Adopt Reform initiative, or sign their open letter, which aims to change the way we talk about adoption.)
This is a tax credit offered to adoptive parents to encourage their adoption. The United States International Revenue code offers a credit for “qualified adoption expenses” paid or incurred by individual taxpayers. The credit apply’s for all types of adoption except step-parent adoption and is available in the  year the adoption is finalized. In 2017, the maximum adoption tax credit was $13,570 per child. The amount changes year over year due to inflation. Talk with your tax adviser to understand more about the Adoption Tax Credit and how it can work for you. The Adoption Tax Credit is not refundable, but it does provide financial assistance to many families each year.
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