,,ii  #aadth ,,congress  #ast ,session  
,s4 #iej  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #ae1         
#bjae,mr4 ,casey 7for himself and ,mr4  
,blunt7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to provide for a refundable       
adoption tax credit4  #a4 ,short title  
,this ,act may be cited as the ,adoption
 ,tax ,credit ,refundability ,act of    
#bjae4  #b4 ,refundable adoption tax    
credit  7a7 ,credit made refundable     
7#a7 ,credit moved to subpart relating  
to refundable credits ,the ,internal    
,revenue ,code of #aihf is amended--    
7,a7 by redesignating section #bc as    
section #cf;,c1 and  7,b7 by moving     
section #cf;,c 7as so redesignated7 from
 subpart ,a of part ,,iv of subchapter  
,a of chapter #a to the location        
immediately before section #cg in       
subpart ,c of part ,,iv of subchapter ,a
 of chapter #a4  7#b7 ,conforming       

,amendments  7,a7 ,section              
#bd7;b77#c77;,b7 of such ,code is       
amended by striking #bc14  7,b7 ,section
 #be7;e77#a77;,c7 of such ,code is      
amended by striking #bc1 both places it 
appears4  7,c7 ,section                 
#be;,a7i77#e77;,b7 of such ,code is     
amended by striking #bc1 #be;,d1 and    
inserting #be;,d4  7,d7 ,section        
#be;,b7g77#b7 of such ,code is amended  
by striking #bc14  7,e7 ,section        
#bf7;a77#a7 of such ,code is amended by 
striking #bc14  7,f7 ,section           
#cj7;c77#b77;,b77ii7 of such ,code is   
amended by striking #bc1 #be;,d1 and    
inserting #be;,d4  7,g7 ,section        
#cj;,b7g77#b77;,b77ii7 of such ,code is 
amended by striking #bc14  7,h7 ,section
 #cj;,d7c77#b77;,b77ii7 of such ,code is
 amended by striking sections #bc and   
and inserting section4  7,i7 ,section   
#cf;,c of such ,code1 as so             
redesignated1 is amended--  7i7 in      
subsection 7b77#b77;,a71 by striking    
7determined without regard to subsection

 7c771  7ii7 by striking subsection 7c71
 and  7iii7 by redesignating subsections
 7d7 through 7i7 as subsections 7c7     
through 7h71 respectively4  7,j7        
,section #acg of such ,code is amended--
  7i7 in subsection 7d71 by striking    
section #bc7;d7 and inserting section   
#cf;,c7c71 and  7ii7 in subsection 7e71 
by striking subsections 7e71 7f71 and   
7g7 of section #bc and inserting        
subsections 7d71 7e71 and 7f7 of section
 #cf;,c4  7,k7 ,section #ijd7;i7 of such
 ,code is amended by striking #bc14     
7,l7 ,section #ajaf7;a77#bf7 is amended 
by striking #bc7;g7 and inserting       
#cf;,c7f74  7,m7 ,section               
#adjj;,c7d77#b7 of such ,code is amended
 by striking #bc14  7,n7 ,section       
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 before     
#ec7;e74  7,o7 ,the table of sections   
for subpart ,a of part ,,iv of          
subchapter ,a of chapter #a of such     
,code of #aihf is amended by striking   
the item relating to section #bc4  7,p7 

,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 as    
amended by this ,act1 is amended by     
inserting #cf;,c1 after #cf;,b14  7,q7  
,the table of sections for subpart ,c of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf1 as amended by this ,act1 is      
amended by inserting after the item     
relating to section #cf;,b the following
 new item3 ,sec4 #cf;,c4 ,adoption      
expenses44  7b7 ,effective date ,the    
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjad4