Adoption Does Offer Potential Treasures Act of 2000

Summary: Establishes the Adoption Awareness Commission to review and make recommendations to the Secretary regarding grant applicants. Authorize appropriations.
Title II: Adoption Credit, and Exclusion for Adoption Assistance Programs, Expanded and Made Permanent
 - Amends the Internal Revenue Code to: (1) increase the tax credit allowable for adoption expenses and the amount of their exclusion from gross income; (2) increase the income category of taxpayers eligible for such credit; and (3) repeal the termination date for such tax incentives (thus making them permanent).

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Adoption Does Offer Potential 
Treasures Act of 2000''.

                      TITLE I--ADOPTION PROMOTION

SEC. 101. SHORT TITLE.

    This title may be cited as the ``Adoption Promotion Act''.

SEC. 102. ADOPTION AWARENESS PROGRAM.

    (a) In General.--The Secretary of Health and Human Services 
(referred to in this title as the ``Secretary'') shall establish an 
adoption awareness program. The Secretary shall make grants through the 
program to eligible private entities to pay for the Federal share of 
the cost of developing and distributing materials promoting adoption.
    (b) Use of Funds.--
            (1) In general.--An entity that receives a grant under 
        subsection (a) shall use funds made available through the grant 
        to develop and carry out an adoption public promotion campaign, 
        including--
                    (A) developing and placing public service 
                announcements regarding adoption on television, radio, 
                and billboards; and
                    (B) developing and distributing brochures regarding 
                adoption through federally funded family planning 
                clinics in the United States, including coordinating 
                the distribution of the brochures with the distribution 
                of educational materials under title X of the Public 
                Health Service Act (42 U.S.C. 300 et seq.).
            (2) Limitation.--The entity may not place a public service 
        announcement, as described in paragraph (1)(A), or distribute a 
        brochure, as described in paragraph (1)(B), until the Secretary 
        has reviewed the announcement or brochure, reviewed the 
        recommendation described in section 103(d)(2)(B) regarding the 
        announcement or brochure, and approved the announcement or 
        brochure.
    (c) Application.--To be eligible to receive a grant under 
subsection (a), an entity shall submit an application to the Secretary 
at such time, in such manner, and including such information as the 
Secretary may require.
    (d) Selection.--The Secretary shall make grants under subsection 
(a) to recipients selected from among applicants receiving favorable 
recommendations from the Adoption Awareness Commission under section 
103(d)(1)(B).
    (e) Federal Share.--
            (1) In general.--The Federal share of the cost described in 
        subsection (a) shall be 50 percent.
            (2) Non-federal share.--The non-Federal share of the cost 
        may be contributed in cash or in kind, fairly evaluated, 
        including plant, equipment, or services.

SEC. 103. ESTABLISHMENT OF COMMISSION.

    (a) Establishment.--There is established a commission to be known 
as the Adoption Awareness Commission (referred to in this title as the 
``Commission'').
    (b) Composition.--The Commission shall be composed of 7 members, of 
whom--
            (1) 1 shall be appointed by the President;
            (2)(A) 2 shall be appointed by the President, from among 
        not fewer than 6 persons nominated by the majority leader of 
        the Senate; and
            (B) 1 shall be appointed by the President, from among not 
        fewer than 4 persons nominated by the minority leader of the 
        Senate; and
            (3)(A) 2 shall be appointed by the President, from among 
        not fewer than 6 persons nominated by the Speaker of the House 
        of Representatives; and
            (B) 1 shall be appointed by the President, from among not 
        fewer than 4 persons nominated by the minority leader of the 
        House of Representatives.
    (c) Period of Appointment; Vacancies.--Members shall be appointed 
for the life of the Commission. Any vacancy in the Commission shall not 
affect its powers, but shall be filled in the same manner as the 
original appointment.
    (d) Duties.--The Commission shall--
            (1)(A) review the applications submitted under section 102; 
        and
            (B) by majority vote, make recommendations to the Secretary 
        regarding which applicants should receive grants made under 
        section 102; and
            (2)(A) review the public service announcements and 
        brochures developed by the recipients of the grants made under 
        section 102; and
            (B) by majority vote, make recommendations to the Secretary 
        regarding approval of the announcements and brochures.
    (e) Meetings.--The Commission shall meet at least 4 times in each 
fiscal year.
    (f) Compensation of Members.--Each member of the Commission who is 
not an officer or employee of the Federal Government shall be 
compensated at a rate equal to the daily equivalent of the annual rate 
of basic pay prescribed for level IV of the Executive Schedule under 
section 5315 of title 5, United States Code, for each day (including 
travel time) during which such member is engaged in the performance of 
the duties of the Commission. All members of the Commission who are 
officers or employees of the United States shall serve without 
compensation in addition to that received for their services as 
officers or employees of the United States.
    (g) Travel Expenses.--The members of the Commission shall be 
allowed travel expenses, including per diem in lieu of subsistence, at 
rates authorized for employees of agencies under subchapter I of 
chapter 57 of title 5, United States Code, while away from their homes 
or regular places of business in the performance of services for the 
Commission.
    (h) Detail of Government Employees.--Any Federal Government 
employee may be detailed to the Commission without reimbursement, and 
such detail shall be without interruption or loss of civil service 
status or privilege.
    (i) Procurement of Temporary and Intermittent Services.--The 
Chairman of the Commission may procure temporary and intermittent 
services under section 3109(b) of title 5, United States Code, at rates 
for individuals which do not exceed the daily equivalent of the annual 
rate of basic pay prescribed for level V of the Executive Schedule 
under section 5316 of such title.
    (j) Termination.--The Commission shall terminate on September 30, 
2005.

SEC. 104. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated to carry out this title 
$25,000,000 for each of fiscal years 2001 through 2005.

   TITLE II--ADOPTION CREDIT, AND EXCLUSION FOR ADOPTION ASSISTANCE 
                 PROGRAMS, EXPANDED AND MADE PERMANENT

SEC. 201. ADOPTION CREDIT, AND EXCLUSION FOR ADOPTION ASSISTANCE 
              PROGRAMS, EXPANDED AND MADE PERMANENT.

    (a) Increase in Maximum Benefit.--
            (1) Section 23(b)(1) of the Internal Revenue Code of 1986 
        (relating to dollar limitation) is amended by striking ``$5,000 
        ($6,000'' and inserting ``$7,500 ($10,000''.
            (2) Section 137(b)(1) of such Code is amended by striking 
        ``$5,000 ($6,000'' and all that follows and inserting ``the 
        dollar limit applicable under section 23(b)(1).''.
    (b) Higher Income Taxpayers Eligible for Benefits.--
            (1) Section 23(b)(2)(A)(i) of such Code (relating to income 
        limitation) is amended by striking ``$75,000'' and inserting 
        ``$150,000''.
            (2) Section 137(b)(2)(A) of such Code is amended by 
        striking ``$75,000'' and inserting ``the dollar limit 
        applicable under section 23(b)(2)(A)(i)''.
    (c) Benefits Made Permanent for All Children.--
            (1) Paragraph (2) of section 23(d) of such Code is amended 
        to read as follows:
            ``(2) Eligible child.--The term `eligible child' means any 
        individual who--
                    ``(A) has not attained age 18, or
                    ``(B) is physically or mentally incapable of caring 
                for himself.''.
            (2) Section 137 of such Code is amended by striking 
        subsection (f) (relating to termination).
    (d) Cost-of-Living Adjustment of Dollar Limitations.--Section 23 of 
such Code is amended by redesignating subsection (h) as subsection (i) 
and by inserting after subsection (g) the following new subsection:
    ``(h) Cost-of-Living Adjustment.--
            ``(1) In general.--In the case of an adoption which becomes 
        final in any calendar year after 2001, the dollar amounts in 
        subsection (b)(1) and the $150,000 amount in subsection 
        (b)(2)(A)(i) with respect to such adoption shall be increased 
        by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for such calendar year by 
                substituting `calendar year 2000' for `calendar year 
                1992' in subparagraph (B) thereof.
            ``(2) Rounding.--
                    ``(A) Maximum credit amounts.--If any dollar amount 
                in subsection (b)(1) as adjusted under the preceding 
                sentence is not a multiple of $100, such amount shall 
                be rounded to the nearest multiple of $100.
                    ``(B) Income limitation.--If the $150,000 amount as 
                adjusted under the preceding sentence is not a multiple 
                of $1,000, such amount shall be rounded to the nearest 
                multiple of $1,000.''
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.