,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #adgf  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjac    
,mr4 ,king of ,new ,york 7for himself1  
,mr4 ,rangel1 ,mr4 ,grimm1 ,mr4         
,huizenga of ,michigan1 ,ms4 ,wilson of 
,florida1 and ,mr4 ,rodney ,davis of    
,illinois7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow penalty-free   
withdrawals from individual retirement  
plans for adoption expenses4  #a4 ,short
 title ,this ,act may be cited as the   
,dave ,thomas ,adoption ,act of #bjac4  
#b4 ,penalty-free withdrawals from      
individual retirement plans for adoption
 expenses  7a7 ,in general ,paragraph   
7#b7 of section #gb7t7 of the ,internal 
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,h7 ,qualified adoption 
expenses  7i7 ,in general ,distributions
 from an individual retirement plan to  

the extent that the amount of such      
distributions does not exceed the lesser
 of--  7,i7 #aj1jjj for the taxable year
 with respect to the adoption of a      
child1 or  7,,ii7 the amount determined 
under clause 7ii74  7ii7 ,determination 
of expenses not covered by credit ,the  
amount determined under this clause is  
the excess 7if any7 of--  7,i7 the      
qualified adoption expenses 7as defined 
in section #bc7;d77 paid by the taxpayer
 during the taxable year with respect to
 the adoption of such child1 over       
7,,ii7 the amount of the credit         
allowable under section #bc for such    
expenses 7determined as if such credit  
were allowed for such year without      
regard to any limitation based on       
liability for tax74  7iii7 ,special     
rules for child with special needs ,in  
the case of an adoption of a child with 
special needs 7as defined in section    
#bc7;d77#c77--  7,i7 subclauses 7,i7 and
 7,,ii7 of clause 7i7 shall not apply1  
and  7,,ii7 a distribution during the   

applicable period from an individual    
retirement plan with respect to such    
adoption shall not be taken into account
 under this subparagraph to the extent  
that such distribution1 when added to   
all other distributions with respect to 
such adoption from individual retirement
 plans for the applicable period1       
exceeds #aj1jjj4  ,for purposes of      
subclause 7,,ii71 the term applicable   
period means the #c-taxable year period 
beginning with the taxable year in which
 such adoption becomes final4  7iv7     
,ordering rule ,distributions shall not 
be taken into account under clause 7i7  
if such distributions are described in  
subparagraph 7,a71 7,c71 7,d71 7,e71    
7,f71 or 7,g7 or to the extent paragraph
 7#a7 does not apply to such            
distributions by reason of subparagraph 
7,b74  4  7b7 ,effective date ,the      
amendment made by this section shall    
apply to distributions after the date of
 the enactment of this ,act4