Adoption costs over $20K. I think the tax credit ($13k) is completely reasonable. G-d bless those who adopt.
HOWEVER, I have always hated “refunds” for people who do not pay income tax. Whether for adoption or otherwise, there should be NO REFUNDS if you didn’t pay anything. I can’t walk into Target today and ask for a refund on the TV I did not buy, so how can taxpayers qualify for refunds they didn’t pay?
How much of that goes to government or government-sponsored organizations? Probably all of it. Adoption should be free, like abortion.