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United States · Bill · S

S. 82 (112th)

Adoption Tax Relief Guarantee Act

referredUnited States· United States Congress· EN

Introduced

25 January 2011

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 August 2025

Summary

Adoption Tax Relief Guarantee Act - Exempts provisions expanding the adoption tax credit and adoption assistance programs enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 from the general terminating (sunset) provisions of that Act. Eliminates the terminating date in the Patient Protection and Affordable Care Act applicable to increases in the adoption tax credit and employer-provided adoption benefits. Amends the Internal Revenue Code to allow the tax credit for adoption expenses in the taxable year in which such expenses are paid or incurred.

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Documents

3 official files

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