,,ii  #aah? ,,congress  #a/ ,session    
,s4 #bhie  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ba1         
#bjbc,mr4 ,casey 7= himself1 ,mr4       
,cram]1 ,mr4 ,br[n1 ,mrs4 ,capito1 ,ms4 
,duckwor?1 ,mrs4 ,fe9/e91 ,mr4          
,fett]man1 ,mr4 ,hawley1 ,mrs4          
,hyde-,smi?1 ,mr4 ,kelly1 ,ms4 ,klobu*>1
 ,mr4 ,lank=d1 ,mr4 ,lujn1 ,mr4 ,ris*1  
,mr4 ,r\nds1 ,mr4 ,rubio1 ,mr4 ,scott ( 
,s\? ,c>ol9a1 ,ms4 ,/ab5[1 ,mr4 ,van    
,holl51 ,mr4 ,w>n]1 ,ms4 ,w>r51 ,mr4    
,:iteh\se1 ,mr4 ,wick]1 & ,mr4 ,wyd57   
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$it ,refundability    
,act ( #bjbc4  #b4 ,refundable adoption 
tax cr$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 ,?ird-,p>ty affidavits ,section     
#cf;,c7h7 ( ! ,int]nal ,rev5ue ,code (  
#aihf1 z r$esignat$ & mov$ by subsection
 7a71 is am5d$-- 7#a7 by /rik+ su*      
regulations & ins]t+ su* regulations &  
guidance1  7#b7 by /rik+ includ+        

regulations :i* treat & ins]t+ includ+  
regulations & guidance :i*-- 7#a7 treat 
1  7#c7 by /rik+ ! p]iod at ! end &     
ins]t+ 1 &1 &  7#d7 by add+ at ! end !  
foll[+3  7#b7 provide = a /&>diz$       
?ird-p>ty affidavit = purposes ( v]ify+ 
a legal adoption-- 7,a7 ( a type )      
respect to :i* qualifi$ adoption exp5ses
 may be paid or incurr$1 or  7,b7       
involv+ a *ild ) special ne$s = purposes
 ( subsection 7a77#c74  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4  7d7   
,transitional rule ,to treat c>ry=w>d z 
refundable cr$it ,9 ! case ( any excess 
describ$ 9 section #bc7;c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf ) respect to any  
taxpay] = ! taxable ye> :i* prec$es !   
fir/ taxable ye> to :i* ! am5dm5ts made 
by ?is section apply1 su* excess %all be
 add$ to ! cr$it all[able "u section    
#cf;,c7a7 ( su* ,code ) respect to su*  
taxpay] = su* fir/ taxable ye>4