I think so, particularly if it was something that could be claimed on a yearly basis. It would be expenses incurred in that year related to specific activities, and the example would be post-adoption where you have special needs. Children who come out of foster care, their special needs are identified. They're often identified prior to placement, so families know they're taking on these challenges. But there just aren't resources available. So that would be a huge benefit to adoptive families.
On December 2nd, 2010. See this statement in context.