,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #adgf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjac ,mr4
 ,k+ ( ,new ,york 7= himself1 ,mr4      
,rangel1 ,mr4 ,grimm1 ,mr4 ,huiz5ga (   
,mi*igan1 ,ms4 ,wilson ( ,florida1 &    
,mr4 ,rodney ,davis ( ,ill9ois7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ p5alty-free       
)drawals f individual retirem5t plans = 
adoption exp5ses4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,dave ,?omas       
,adoption ,act ( #bjac4  #b4            
,p5alty-free )drawals f individual      
retirem5t plans = adoption exp5ses  7a7 
,9 g5]al ,p>agraph 7#b7 ( section #gb7t7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,h7 ,qualifi$ adoption   
exp5ses  7i7 ,9 g5]al ,di/ributions f an
 individual retirem5t plan to ! ext5t t 
! am\nt ( su* di/ributions does n exce$ 
! less] (--  7,i7 #aj1jjj = ! taxable   

ye> ) respect to ! adoption ( a *ild1 or
  7,,ii7 ! am\nt det]m9$ "u clause 7ii74
  7ii7 ,det]m9ation ( exp5ses n cov]$ by
 cr$it ,! am\nt det]m9$ "u ?is clause is
 ! excess 7if any7 (--  7,i7 ! qualifi$ 
adoption exp5ses 7z def9$ 9 section     
#bc7;d77 paid by ! taxpay] dur+ !       
taxable ye> ) respect to ! adoption (   
su* *ild1 ov]  7,,ii7 ! am\nt ( ! cr$it 
all[able "u section #bc = su* exp5ses   
7det]m9$ z if su* cr$it 7 all[$ = su*   
ye> )\t reg>d to any limitation bas$ on 
liability = tax74  7iii7 ,special rules 
= *ild ) special ne$s ,9 ! case ( an    
adoption ( a *ild ) special ne$s 7z     
def9$ 9 section #bc7;d77#c77--  7,i7    
subclauses 7,i7 & 7,,ii7 ( clause 7i7   
%all n apply1 &  7,,ii7 a di/ribution   
dur+ ! applicable p]iod f an individual 
retirem5t plan ) respect to su* adoption
 %all n be tak5 into acc\nt "u ?is      
subp>agraph to ! ext5t t su*            
di/ribution1 :5 add$ to all o!r         
di/ributions ) respect to su* adoption f
 individual retirem5t plans = !         

applicable p]iod1 exce$s #aj1jjj4  ,=   
purposes ( subclause 7,,ii71 ! t]m      
applicable p]iod means ! #c-taxable ye> 
p]iod beg9n+ ) ! taxable ye> 9 :i* su*  
adoption becomes f9al4  7iv7 ,ord]+ rule
 ,di/ributions %all n be tak5 into      
acc\nt "u clause 7i7 if su* di/ributions
 are describ$ 9 subp>agraph 7,a71 7,c71 
7,d71 7,e71 7,f71 or 7,g7 or to ! ext5t 
p>agraph 7#a7 does n apply to su*       
di/ributions by reason ( subp>agraph    
7,b74  4  7b7 ,effective date ,! am5dm5t
 made by ?is section %all apply to      
di/ributions aft] ! date ( ! enactm5t ( 
?is ,act4