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II
116TH CONGRESS
1ST SESSION
S. 1652
To amend the Internal Revenue Code of 1986 to provide for a refundable
adoption tax credit.
IN THE SENATE OF THE UNITED STATES
MAY 23 (legislative day, MAY 22), 2019
Mr. CASEY (for himself, Mr. BLUNT, Mrs. GILLIBRAND, Mr. SASSE, Ms. KLO-
BUCHAR, Mr. RISCH, Ms. WARREN, Mr. INHOFE, Mr. VAN HOLLEN, Mr.
BOOZMAN, Mr. MARKEY, Mr. ROUNDS, and Mr. TESTER) introduced the
following bill; which was read twice and referred to the Committee on Fi-
nance
A BILL
To amend the Internal Revenue Code of 1986 to provide
for a refundable adoption tax credit.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Adoption Tax Credit
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Refundability Act of 2019’’.
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SEC. 2. REFUNDABLE ADOPTION TAX CREDIT.
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(a) CREDIT MADE REFUNDABLE.—
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•S 1652 IS
(1) CREDIT MOVED TO SUBPART RELATING TO
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REFUNDABLE
CREDITS.—The
Internal
Revenue
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Code of 1986 is amended—
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(A) by redesignating section 23 as section
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36C; and
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(B) by moving section 36C (as so redesig-
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nated) from subpart A of part IV of subchapter
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A of chapter 1 to the location immediately be-
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fore section 37 in subpart C of part IV of sub-
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chapter A of chapter 1.
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(2) CONFORMING AMENDMENTS.—
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(A) Section 25(e)(1)(C) of such Code is
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amended by striking ‘‘sections 23 and 25D’’
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and inserting ‘‘section 25D’’.
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(B) Section 36C of such Code, as so redes-
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ignated, is amended—
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(i) in subsection (b)(2)(A), by striking
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‘‘(determined without regard to subsection
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(c))’’;
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(ii) by striking subsection (c); and
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(iii) by redesignating subsections (d)
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through (i) as subsections (c) through (h),
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respectively.
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(C) Section 137 of such Code is amend-
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ed—
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•S 1652 IS
(i) in subsection (d), by striking ‘‘sec-
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tion
23(d)’’
and
inserting
‘‘section
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36C(c)’’; and
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(ii) in subsection (e), by striking ‘‘sub-
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sections (e), (f), and (g) of section 23’’ and
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inserting ‘‘subsections (d), (e), and (f) of
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section 36C’’.
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(D) Section 1016(a)(26) of such Code is
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amended by striking ‘‘23(g)’’ and inserting
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‘‘36C(f)’’.
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(E) Section 6211(b)(4)(A) of such Code is
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amended by inserting ‘‘36C,’’ after ‘‘36B,’’.
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(F) The table of sections for subpart A of
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part IV of subchapter A of chapter 1 of such
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Code is amended by striking the item relating
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to section 23.
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(G) Paragraph (2) of section 1324(b) of
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title 31, United States Code, is amended by in-
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serting ‘‘36C,’’ after ‘‘36B,’’.
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(H) Paragraph (33) of section 471(a) of
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the Social Security Act (42 U.S.C. 671(a)) is
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amended by striking ‘‘section 23’’ and inserting
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‘‘section 36C’’.
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(I) The table of sections for subpart C of
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part IV of subchapter A of chapter 1 of the In-
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•S 1652 IS
ternal Revenue Code of 1986 is amended by in-
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serting after the item relating to section 36B
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the following new item:
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‘‘Sec. 36C. Adoption expenses.’’.
(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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Æ
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