Women placing babies for adoption would be eligible for an adoption tax credit if a Republican Candidate for Congress in North Carolina gets his way. According to his question and answer section, the candidate wishes to extend the adoption tax credit to women who are deemed at risk of seeking an abortion but then give birth.

From the website:

What is your top legislative priority if elected?

I have proposed the Birth Mother Adoption Tax Credit. Using the tax code, we would match up mothers at risk of seeking abortions with prospective adoptive parents and extend the adoption tax credit to birth mothers that carry their children to term. Saving innocent human lives is among the few legitimate functions of the federal government.