< Back to H.R. 2144 (113th Congress, 2013–2015)

Text of the Adoption Tax Credit Refundability Act of 2013

This bill was introduced on May 23, 2013, in a previous session of Congress, but was not enacted. The text of the bill below is as of May 23, 2013 (Introduced).

I

113th CONGRESS

1st Session

H. R. 2144

IN THE HOUSE OF REPRESENTATIVES

May 23, 2013

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit.

1.

Short title

This Act may be cited as the Adoption Tax Credit Refundability Act of 2013 .

2.

Refundable adoption tax credit

(a)

Credit made refundable

(1)

Credit moved to subpart relating to refundable credits

The Internal Revenue Code of 1986 is amended—

(A)

by redesignating section 23 as section 36C, and

(B)

by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1.

(2)

Conforming Amendments

(A)

Section 24(b)(3)(B) of such Code is amended by striking 23,.

(B)

Section 25(e)(1)(C) of such Code is amended by striking 23, both places it appears.

(C)

Section 25A(i)(5)(B) of such Code is amended by striking 23, 25D, and inserting 25D .

(D)

Section 25B(g)(2) of such Code is amended by striking 23,.

(E)

Section 26(a)(1) of such Code is amended by striking 23,.

(F)

Section 30(c)(2)(B)(ii) of such Code is amended by striking 23, 25D, and inserting 25D .

(G)

Section 30B(g)(2)(B)(ii) of such Code is amended by striking 23,.

(H)

Section 30D(c)(2)(B)(ii) of such Code is amended by striking sections 23 and and inserting section.

(I)

Section 36C of such Code, as so redesignated, is amended—

(i)

in subsection (b)(2)(A), by striking (determined without regard to subsection (c)),

(ii)

by striking subsection (c), and

(iii)

by redesignating subsections (d) through (i) as subsections (c) through (h), respectively.

(J)

Section 137 of such Code is amended—

(i)

in subsection (d), by striking section 23(d) and inserting section 36C(c) , and

(ii)

in subsection (e), by striking subsections (e), (f), and (g) of section 23 and inserting subsections (d), (e), and (f) of section 36C .

(K)

Section 904(i) of such Code is amended by striking 23,.

(L)

Section 1016(a)(26) is amended by striking 23(g) and inserting 36C(f) .

(M)

Section 1400C(d)(2) of such Code is amended by striking 23,.

(N)

Section 6211(b)(4)(A) of such Code is amended by inserting 36C, before 53(e).

(O)

The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code of 1986 is amended by striking the item relating to section 23.

(P)

Paragraph (2) of section 1324(b) of title 31, United States Code, as amended by this Act, is amended by inserting 36C, after 36B,.

(Q)

The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to section 36B the following new item:

Sec. 36C. Adoption expenses.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2012.