option ▁tax ▁credit . ▁From ▁ 1 9 8 1 ▁to ▁ 1 9 9 6 ▁a ▁$ 1 , 5 0 0 ▁item ized ▁tax ▁dedu ction ▁existed ▁for ▁special ▁needs ▁ad options ▁only . ▁ ▁The ▁Cont ract ▁with ▁America ▁document ▁released ▁during ▁the ▁ 1 9 9 4 ▁election ▁campaign ▁included ▁a ▁proposed ▁Family ▁Re en for cement ▁Act ▁which ▁included ▁language ▁about ▁tax ▁in cent ives ▁for ▁ad option . ▁Dem ocrat ▁President ▁Bill ▁Cl inton ▁end ors ed ▁the ▁idea ▁of ▁an ▁ad option ▁tax ▁credit ▁in ▁a ▁letter ▁to ▁Spe aker ▁of ▁the ▁House ▁New t ▁G ing rich ▁stating ▁the ▁tax ▁credit ▁would ▁ease ▁the ▁cost ▁of ▁ad option ▁for ▁many ▁families . ▁The ▁Small ▁Business ▁Job ▁Prote ction ▁Act ▁of ▁ 1 9 9 6 ▁created ▁the ▁ad option ▁tax ▁credit ▁in ▁In ternal ▁Re venue ▁Code ▁with ▁an ▁Initial ▁$ 5 , 0 0 0 ▁tax ▁credit ▁limit ▁($ 6 , 0 0 0 ▁for ▁special ▁needs ▁ad options ). ▁ ▁Tax ▁Year ▁to ▁Cla im ▁the ▁A do ption ▁Tax ▁Cred it ▁Dom estic ▁ad options ▁exp enses ▁are ▁claimed ▁for ▁a ▁tax ▁credit ▁in ▁the ▁tax ▁year ▁following ▁when ▁they ▁are ▁paid . ▁ ▁Both ▁domestic ▁and ▁foreign ▁ad option ▁exp enses ▁are ▁claimed ▁in ▁the ▁tax ▁year ▁the ▁ad option ▁is ▁final . ▁ ▁Dom estic ▁ad option ▁exp enses ▁are ▁allowed ▁even ▁when ▁the ▁ad option ▁process ▁is ▁abandoned . ▁ ▁A do ption ▁exp enses ▁per ▁child ▁accum ulate