,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #giab  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #i1 #bjbd,mr4  
,nunn ( ,i[a 7= himself & ,mr4 ,davis ( 
,nor? ,c>ol9a7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
aggregate doll> limitation on ! am\nt ( 
qualifi$ adoption exp5ses :i* may be    
tak5 into acc\nt = purposes ( ! adoption
 exp5ses cr$it 9 ! case ( a taxpay] :o  
adopts #b sibl+s 9 ! same taxable ye>4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,fight = ,sibl+s ,act ( #bjbd4  #b4   
,increase 9 aggregate doll> limitation  
on adoption exp5ses cr$it  7a7 ,9 g5]al 
,section #bc7;b77#a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 7#bj1jjj 9 ! case ( a taxpay] t        
f9alizes ! adoption ( #b *ildr5 :o are  
sibl+s 9 ! same taxable ye>7 aft]       
#aj1jjj4  7b7 ,effective date ,! am5dm5t
 made by ?is section %all apply to      
adoptions f9aliz$ aft] ! date ( !       

enactm5t ( ?is ,act4