,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #bdgf  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ag1 #bjag,mrs4 
,black 7for herself1 ,mr4 ,danny ,k4    
,davis of ,illinois1 ,mr4 ,franks of    
,arizona1 and ,ms4 ,bass7 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 provide for a        
refundable adoption tax credit4  #a4    
,short title ,this ,act may be cited as 
the ,adoption ,tax ,credit              
,refundability ,act of #bjag4  #b4      
,refundable adoption tax credit  7a7    
,credit made refundable ,the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by redesignating section #bc as    
section #cf;,c2 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  7b7 ,conforming        

,amendments  7#a7 ,section              
#be7;e77#a77;,c7 of such ,code is       
amended by striking sections #bc1       
#be;,d1 and #adjj;,c and inserting      
sections #be;,d and #adjj;,c4  7#b7     
,section #cf;,c of such ,code1 as so    
redesignated1 is amended--  7,a7 in     
subsection 7b77#b77;,a71 by striking    
7determined without regard to subsection
 7c772  7,b7 by striking subsection 7c72
 and  7,c7 by redesignating subsections 
7d7 through 7i7 as subsections 7c7      
through 7h71 respectively4  7#c7        
,section #acg of such ,code is amended--
  7,a7 in subsection 7d71 by striking   
section #bc7;d7 and inserting section   
#cf;,c7c72 and  7,b7 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#d7 ,section #ajaf7;a77#bf7  
is amended by striking #bc7;g7 and      
inserting #cf;,c7f74  7#e7 ,section     
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 before     

#afh7k77#d74  7#f7 ,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#g7 
,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#h7  
,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  7c7 ,effective date ,the    
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjaf4