Excerpt: Employers that offer adoption assistance and employees who take advantage of it -- or that claim the adoption tax credit -- need to make adjustments that reflect the provisions of the Patient Protection and Affordable Care Act (the PPACA) that increase the employer-provided adoption assistance exclusion and the adoption tax credit. The PPACA, enacted March 23, 2010, increased the tax credit under Code Section 23 to $13,170 for all adoptions, including adoptions of children with special needs. It also increased the exclusion for employer-provided adoption assistance under Section 137 to $13,170 for all adoptions, including adoptions of children with special needs.