,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bife  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bc1 #bjai,mr4   
,danny ,k4 ,davis ( ,ill9ois 7= himself1
 ,mrs4 ,walorski1 ,ms4 ,bass1 & ,mr4    
,bacon7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,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$it ,refundability ,act ( #bjai4    
#b4 ,refundable adoption tax cr$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 #be7;e77#a77;,c7 ( su*    
,code is am5d$ by /rik+ sections #bc &  

#be;,d & ins]t+ section #be;,d4  7,b7   
,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$esignat+ 
subsections 7d7 ?r\gh 7i7 z subsections 
7c7 ?r\gh 7h71 respectively4  7,c7      
,section #acg ( su* ,code is am5d$--    
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,d7 ,section       
#ajaf7;a77#bf7 ( su* ,code is am5d$ by  
/rik+ #bc7;g7 & ins]t+ #cf;,c7f74  7,e7 
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14
  7,f7 ,! table ( sections = subp>t ,a (
 "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* 
,code is am5d$ by /rik+ ! item relat+ to
 section #bc4  7,g7 ,p>agraph 7#b7 (    
section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1

 aft] #cf;,b14  7,h7 ,p>agraph 7#cc7 (  
section #dga7;a7 ( ! ,social ,security  
,act 7#db ,u4,s4,c4 #fga7;a77 is am5d$  
by /rik+ section #bc & ins]t+ section   
#cf;,c4  7,i7 ,! table ( sections =     
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf 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 #bjah4