,,ii  #aad? ,,congress  #a/ ,session    
,s4 #iej  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #ae1 #bjae,mr4  
,casey 7= himself & ,mr4 ,blunt7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = a    
refundable adoption tax cr$it4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,adoption ,tax ,cr$it ,refundability    
,act ( #bjae4  #b4 ,refundable adoption 
tax cr$it  7a7 ,cr$it made refundable   
7#a7 ,cr$it mov$ to subp>t relat+ to    
refundable cr$its ,! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7,a7 by       
r$esignat+ section #bc z section #cf;,c1
 &  7,b7 by mov+ section #cf;,c 7z s    
r$esignat$7 f subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a to ! location    
imm$iately be=e section #cg 9 subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a4     
7#b7 ,con=m+ ,am5dm5ts  7,a7 ,section   
#bd7;b77#c77;,b7 ( su* ,code is am5d$ by
 /rik+ #bc14  7,b7 ,section             

#be7;e77#a77;,c7 ( su* ,code is am5d$ by
 /rik+ #bc1 bo? places x appe>s4  7,c7  
,section #be;,a7i77#e77;,b7 ( su* ,code 
is am5d$ by /rik+ #bc1 #be;,d1 & ins]t+ 
#be;,d4  7,d7 ,section #be;,b7g77#b7 (  
su* ,code is am5d$ by /rik+ #bc14  7,e7 
,section #bf7;a77#a7 ( su* ,code is     
am5d$ by /rik+ #bc14  7,f7 ,section     
#cj7;c77#b77;,b77ii7 ( su* ,code is     
am5d$ by /rik+ #bc1 #be;,d1 & ins]t+    
#be;,d4  7,g7 ,section                  
#cj;,b7g77#b77;,b77ii7 ( su* ,code is   
am5d$ by /rik+ #bc14  7,h7 ,section     
#cj;,d7c77#b77;,b77ii7 ( su* ,code is   
am5d$ by /rik+ sections #bc & & ins]t+  
section4  7,i7 ,section #cf;,c ( su*    
,code1 z s r$esignat$1 is am5d$--  7i7 9
 subsection 7b77#b77;,a71 by /rik+      
7det]m9$ )\t reg>d to subsection 7c771  
7ii7 by /rik+ subsection 7c71 &  7iii7  
by r$esignat+ subsections 7d7 ?r\gh 7i7 
z subsections 7c7 ?r\gh 7h71            
respectively4  7,j7 ,section #acg ( su* 
,code is am5d$--  7i7 9 subsection 7d71 
by /rik+ section #bc7;d7 & ins]t+       

section #cf;,c7c71 &  7ii7 9 subsection 
7e71 by /rik+ subsections 7e71 7f71 &   
7g7 ( section #bc & ins]t+ subsections  
7d71 7e71 & 7f7 ( section #cf;,c4  7,k7 
,section #ijd7;i7 ( su* ,code is am5d$  
by /rik+ #bc14  7,l7 ,section           
#ajaf7;a77#bf7 is am5d$ by /rik+ #bc7;g7
 & ins]t+ #cf;,c7f74  7,m7 ,section     
#adjj;,c7d77#b7 ( su* ,code is am5d$ by 
/rik+ #bc14  7,n7 ,section              
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by ins]t+ #cf;,c1 be=e #ec7;e74  7,o7 ,!
 table ( sections = subp>t ,a ( "p ,,iv 
( sub*apt] ,a ( *apt] #a ( su* ,code (  
#aihf is am5d$ by /rik+ ! item relat+ to
 section #bc4  7,p7 ,p>agraph 7#b7 (    
section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 z am5d$ by ?is ,act1 is   
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7,q7 ,! table ( sections = subp>t ,c (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by ?is ,act1 is am5d$ by ins]t+ aft] !  
item relat+ to section #cf;,b ! foll[+  
new item3 ,sec4 #cf;,c4 ,adoption       

exp5ses44  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4