,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #baec  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ad1 #bjbe,mr4
 ,nunn of ,iowa 7for himself and ,mr4   
,davis of ,north ,carolina7 introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to make the     
credit for the adoption of special needs
 children refundable4  #a4 ,short title 
,this ,act may be cited as the ,fight   
for ,families ,act of #bjbe4  #b4       
,adoption credit for special needs      
children made refundable  7a7 ,in       
general ,section #bc of the ,internal   
,revenue ,code of #aihf is amended by   
redesignating subsection 7i7 as         
subsection 7j7 and by inserting after   
subsection 7h7 the following new        
subsection3  7i7 ,portion of credit     
related to special needs children made  
refundable  7#a7 ,in general ,so much of
 the credit allowed under this section  
for any taxable year 7determined without

 regard to this subsection and          
subsection 7c77 as does not exceed the  
special needs adoption expenses for such
 taxable year shall be treated as a     
credit allowed under subpart ,c 7and not
 allowed under this section74  7#b7     
,special needs adoption expenses ,for   
purposes of this subsection1 the term   
special needs adoption expenses means1  
with respect to any taxpayer for any    
taxable year1 the aggregate amount of   
qualified adoption expenses with respect
 to adoptions of children with special  
needs which is taken into account in    
determining the credit allowed under    
this section to such taxpayer for such  
taxable year 7determined without regard 
to this subsection1 subsection 7b77#b71 
and subsection 7c774  4  7b7            
,coordination with carryforward of      
non-,refundable portion ,section        
#bc7;c77#a7 of such ,code is amended by 
striking under subsection 7a7 and       
inserting under this section 7determined
 after application of subsection 7i774  

7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the later of the  
date of the enactment of this ,act or   
,december #ca1 #bjbe4