The new tax deal did extend the adoption credit permanently with one significant hit: the credit is no longer refundable.

FORBES: 11 Changes You Must Know Before Filing Your Tax Return for 2012

But there is no way to know today how much of the credit would be refundable, or even whether budget process reform would change those rules.

FORBES: Spending Caps, Medicare Vouchers And Magical Thinking In Washington

Under current budget conventions, the refundable portion (that is, the piece of the credit that goes to recipients who already pay no tax) is considered spending.

FORBES: Spending Caps, Medicare Vouchers And Magical Thinking In Washington