,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #baec  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ad1 #bjbe,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 make ! cr$it = 
! adoption ( special ne$s *ildr5        
refundable4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,fight = ,families ,act 
( #bjbe4  #b4 ,adoption cr$it = special 
ne$s *ildr5 made refundable  7a7 ,9     
g5]al ,section #bc ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by r$esignat+    
subsection 7i7 z subsection 7j7 & by    
ins]t+ aft] subsection 7h7 ! foll[+ new 
subsection3  7i7 ,portion ( cr$it relat$
 to special ne$s *ildr5 made refundable 
7#a7 ,9 g5]al ,s mu* ( ! cr$it all[$ "u 
?is section = any taxable ye> 7det]m9$  
)\t reg>d to ?is subsection & subsection
 7c77 z does n exce$ ! special ne$s     
adoption exp5ses = su* taxable ye> %all 
be treat$ z a cr$it all[$ "u subp>t ,c  

7& n all[$ "u ?is section74  7#b7       
,special ne$s adoption exp5ses ,=       
purposes ( ?is subsection1 ! t]m special
 ne$s adoption exp5ses means1 ) respect 
to any taxpay] = any taxable ye>1 !     
aggregate am\nt ( qualifi$ adoption     
exp5ses ) respect to adoptions ( *ildr5 
) special ne$s :i* is tak5 into acc\nt 9
 det]m9+ ! cr$it all[$ "u ?is section to
 su* taxpay] = su* taxable ye> 7det]m9$ 
)\t reg>d to ?is subsection1 subsection 
7b77#b71 & subsection 7c774  4  7b7     
,coord9ation ) c>ry=w>d (               
non-,refundable portion ,section        
#bc7;c77#a7 ( su* ,code is am5d$ by     
/rik+ "u subsection 7a7 & ins]t+ "u ?is 
section 7det]m9$ aft] application (     
subsection 7i774  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ! lat] ( ! 
date ( ! enactm5t ( ?is ,act or ,decemb]
 #ca1 #bjbe4