,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #adbg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ah1         
#bjbe,mr4 ,mack5zie introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase ! am\nt ( ! adoption cr$it & to
 e/abli% ! 9 vitro f]tilization exp5ses 
cr$it4  #a4 ,increase 9 adoption cr$it  
am\nt  7a7 ,9 g5]al  7#a7 ,increase 9   
cr$it = adoption ( *ild ) special ne$s  
,section #bc7;a77#c7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7,a7 9 
! head+1 by /rik+ #aj1jjj & ins]t+      
#be1jjj1 &  7,b7 by /rik+ #aj1jjj &     
ins]t+ #be1jjj4  7#b7 ,increase 9       
maximum cr$it am\nt ,section #bc7;b77#a7
 ( su* ,code is am5d$ by /rik+ #aj1jjj &
 ins]t+ #be1jjj4  7b7 ,*ange 9 base ye> 
= inflation adju/m5t ,section #bc7;h7 ( 
su* ,code is am5d$ to read z foll[s3    
7h7 ,adju/m5ts = inflation  7#a7 ,9     
g5]al ,9 ! case ( a taxable ye> beg9n+  
aft] ,decemb] #ca1 #bjbe1 ea* ( ! doll> 

am\nts 9 subsection 7a77#c7 & p>agraphs 
7#a7 & 7#b77;,a77i7 ( subsection 7b7    
%all be increas$ by an am\nt equal to-- 
7,a7 su* doll> am\nt1 multipli$ by  7,b7
 ,! co/-(-liv+ adju/m5t det]m9$ "u      
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ cal5d> ye> #bjbd = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  7#b7
 ,r\nd+ ,if any am\nt z increas$ "u     
p>agraph 7#a7;is n a multiple ( #aj1 su*
 am\nt %all be r\nd$ to ! ne>e/ multiple
 ( #aj4  7#c7 ,special rule = income    
limitation ,9 ! case ( ! doll> am\nt 9  
subsection 7b77#b77;,a77i71 p>agraph    
7#a7 %all be appli$-- 7,a7 by sub/itut+ 
#bjjb = #bjbd 9 ! matt] prec$+          
subp>agraph 7,a71 &  7,b7 by sub/itut+  
cal5d> ye> #bjja = cal5d> ye> #bjbc 9   
subp>agraph 7,b7 !re(4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd4  #b4 ,9
 vitro f]tilization exp5ses cr$it  7a7  
,9 g5]al ,"p ,,iv ( sub*apt] ,a ( *apt] 

#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by ins]t+ aft] section #be;,e !  
foll[+ new section3  #be;,f4 ,9 vitro   
f]tilization exp5ses  7a7 ,cr$it all[$  
,9 ! case ( an individual1 !re %all be  
all[$ z a cr$it aga9/ ! tax impos$ by   
?is *apt] ! am\nt ( ! qualifi$ 9 vitro  
f]tilization exp5ses paid or incurr$ by 
! taxpay] dur+ ! taxable ye>4  7b7      
,qualifi$ 9 vitro f]tilization exp5ses  
,= purposes ( ?is section1 ! t]m        
qualifi$ 9 vitro f]tilization exp5ses   
means am\nts paid or incurr$ = m$ical   
c>e 7z def9$ 9 section #bac7;d77 relat+ 
to 9 vitro f]tilization = ! taxpay] 7or 
! taxpay]'s sp\se1 9 ! case ( a jo9t    
return74  7c7 ,no d\ble b5efit ,any     
qualifi$ 9 vitro f]tilization exp5se :i*
 w\ld 7b = ?is subsection7 be tak5 into 
acc\nt = purposes ( any d$uction 7or any
 cr$it o!r ?an ! cr$it all[$ "u ?is     
section7 %all be r$uc$ by ! am\nt ( !   
cr$it all[$ "u subsection 7a7 ) respect 
to su* exp5se4  4  7b7 ,cl]ical am5dm5t 
,! table ( sections = ,"p ,,iv (        

sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #be;,e ! foll[+ new item3  ,sec4
 #be;,f4 ,9 vitro f]tilization exp5ses4 
4  7c7 ,effective date ,! am5dm5ts made 
by ?is %all apply to am\nts paid or     
incurr$ aft] ! date ( ! enactm5t ( ?is  
section4