,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #ifab  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #af1         
#bjbb,mr4 ,moore ( ,utah 7= himself &   
,mr4 ,smuck]7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to direct !         
,secret>y ( ! ,treasury to report to    
,congress reg>d+ audit rates ( taxpay]s 
claim+ ! adoption tax cr$it & reg>d+ !  
audit practices = refundable &          
nonrefundable p]sonal tax cr$its4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,protect+ ,adopt+ ,families f ,audits   
,act4  #b4 ,annual reports to ,congress 
reg>d+ audit rates ( taxpay]s claim+ !  
adoption tax cr$it  7a7 ,initial report 
9 #bjbc  7#a7 ,9 g5]al ,n lat] ?an      
,decemb] #ca1 #bjbc1 ! ,secret>y ( !    
,treasury %all submit a writt5 report to
 ! ,committee on ,ways & ,means ( !     
,h\se ( ,repres5tatives & ! ,committee  
on ,f9ance ( ! ,s5ate comp>+ ! audit+   
rate ( individuals :o claim ! adoption  
tax cr$it to ! audit+ rate ( comp>able  

individuals :o did n claim su* cr$it4   
,su* report %all include ! foll[+       
in=mation /at$ sep>ately ) respect to   
taxable ye>s beg9n+ 9 or ) ea* ( cal5d> 
ye>s #bjjh ?r\gh #bjai3  7,a7 ,! audit+ 
rate = individuals :o claim ! adoption  
tax cr$it = su* taxable ye>1 & su* rate 
det]m9$ sep>ately 7= ea* su* taxable    
ye>7 =3 7i7 ,ea* ,/ate 7det]m9$ on !    
basis ( mail+ address74  7ii7 ,jo9t     
returns4  7iii7 ,returns o!r ?an jo9t   
returns4  7,b7 ,! audit+ rate =         
comp>able individuals :o did n claim !  
adoption tax cr$it = su* taxable ye>1 & 
su* rate det]m9$ sep>ately 7= ea* su*   
taxable7 = ea* category describ$ 9      
clauses 7i71 7ii71 & 7iii7 ( subp>agraph
 7,a74  7#b7 ,comp>able individual ,=   
purposes ( ?is subsection1 ! t]m        
comp>able individual means1 ) respect to
 any taxable ye>1 any individual :o     
files an income tax return = su* taxable
 ye> & ^: adju/$ gross income 7z def9$ 9
 section #bc7;b77#b77;,b7 ( ! ,int]nal  
,rev5ue ,code ( #aihf7 = su* taxable ye>

 does n exce$ ! doll> am\nt ( adju/$    
gross income 7z s def9$7 at :i* !       
adoption tax cr$it is r$uc$ to z]o = su*
 taxable ye>4  7b7 ,annual reports  7#a7
 ,fir/ annual report 9 #bjbd ,n lat] ?an
 ! close ( cal5d> ye> #bjbd1 ! ,secret>y
 ( ! ,treasury %all submit a writt5     
report to ! ,committee on ,ways & ,means
 ( ! ,h\se ( ,repres5tatives & !        
,committee on ,f9ance ( ! ,s5ate includ+
 ! in=mation describ$ 9 subp>agraphs    
7,a7 & 7,b7 ( subsection 7a77#a7 )      
respect to taxable ye>s beg9n+ 9 or )   
cal5d> ye> #bjbj4  7#b7 ,subsequ5t      
annual reports ?r\gh #bjcf ,) respect to
 ea* cal5d> ye> aft] #bjbd & be=e #bjcg1
 p>agraph 7#a7 %all be appli$ by        
increas+ #bjbd & #bjbj by ! numb] ( ye>s
 equal to ! excess (--  7,a7 su* cal5d> 
ye>1 ov]  7,b7 #bjbd4  #c4 ,report to   
,congress reg>d+ audit+ practices =     
refundable & nonrefundable p]sonal tax  
cr$its  7a7 ,9 g5]al ,n lat] ?an        
,decemb] #ca1 #bjbc1 ! ,secret>y ( !    
,treasury %all submit a writt5 report to

 ! ,committee on ,ways & ,means ( !     
,h\se ( ,repres5tatives & ! ,committee  
on ,f9ance ( ! ,s5ate reg>d+ audit      
practices ( ! ,int]nal ,rev5ue ,s]vice )
 respect to individuals :o claim        
refundable cr$its & individuals :o claim
 nonrefundable cr$its4 ,su* report %all 
include-- 7#a7 a comp>ison 7/at$        
sep>ately = v>i\s income categories7 ( !
 audit+ rate = individuals :o claim "o  
or m refundable cr$its 7o!r ?an any     
cr$it :i* con/itutes an ov]paym5t ( tax7
 & ! audit+ rate = individuals :o claim 
"o or m nonrefundable p]sonal cr$its1 & 
7#b7 a description ( any policies or    
practices ( ! ,int]nal ,rev5ue ,s]vice  
:i* create1 or :i* w\ld t5d to create1 a
 discrepancy betwe5 ! audit+ rates ( !  
taxpay]s describ$ 9 p>agraph 7#a74  7b7 
,protection ( tax adm9i/ration &        
prev5tion ( fraud ,! description ref]r$ 
to 9 subsection 7a77#b7 %all be z       
detail$ z possible )\t disclos+         
in=mation :i* w\ld impair tax           
adm9i/ration or aid 9 ! commission (    

fraud4