I 

116TH CONGRESS 

1ST SESSION H. R. 2965 

To amend the Internal Revenue Code of 1986 to provide for a refundable 

adoption tax credit. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 23, 2019 

Mr. DANNY K. DAVIS of Illinois (for himself, Mrs. WALORSKI, Ms. BASS, and 

Mr. BACON) 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 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Adoption Tax Credit 

5 Refundability Act of 2019’’. 

6 SEC. 2. REFUNDABLE ADOPTION TAX CREDIT. 

7 (a) CREDIT MADE REFUNDABLE.— 

8 (1) CREDIT MOVED TO SUBPART RELATING TO

9 REFUNDABLE CREDITS.—The Internal Revenue 

10 Code of 1986 is amended— 


kjohnson on DSK79L0C42 with BILLS
2 

•HR 2965 IH

1 (A) by redesignating section 23 as section 

2 36C, and 

3 (B) by moving section 36C (as so redesig4 nated) from subpart A of part IV of subchapter 

5 A of chapter 1 to the location immediately be6 fore section 37 in subpart C of part IV of sub7 chapter A of chapter 1. 

8 (2) CONFORMING AMENDMENTS.— 

9 (A) Section 25(e)(1)(C) of such Code is 

10 amended by striking ‘‘sections 23 and 25D’’ 

11 and inserting ‘‘section 25D’’. 

12 (B) Section 36C of such Code, as so redes13 ignated, is amended— 

14 (i) in subsection (b)(2)(A), by striking 

15 ‘‘(determined without regard to subsection 

16 (c))’’, 

17 (ii) by striking subsection (c), and 

18 (iii) by redesignating subsections (d) 

19 through (i) as subsections (c) through (h), 

20 respectively. 

21 (C) Section 137 of such Code is amend22 ed— 

23 (i) in subsection (d), by striking ‘‘sec24 tion 23(d)’’ and inserting ‘‘section 

25 36C(c)’’, and 


kjohnson on DSK79L0C42 with BILLS
3 

•HR 2965 IH

1 (ii) in subsection (e), by striking ‘‘sub2 sections (e), (f), and (g) of section 23’’ and 

3 inserting ‘‘subsections (d), (e), and (f) of 

4 section 36C’’. 

5 (D) Section 1016(a)(26) of such Code is 

6 amended by striking ‘‘23(g)’’ and inserting 

7 ‘‘36C(f)’’. 

8 (E) Section 6211(b)(4)(A) of such Code is 

9 amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 

10 (F) The table of sections for subpart A of 

11 part IV of subchapter A of chapter 1 of such 

12 Code is amended by striking the item relating 

13 to section 23. 

14 (G) Paragraph (2) of section 1324(b) of 

15 title 31, United States Code, is amended by in16 serting ‘‘36C,’’ after ‘‘36B,’’. 

17 (H) Paragraph (33) of section 471(a) of 

18 the Social Security Act (42 U.S.C. 671(a)) is 

19 amended by striking ‘‘section 23’’ and inserting 

20 ‘‘section 36C’’. 

21 (I) The table of sections for subpart C of 

22 part IV of subchapter A of chapter 1 of the In23 ternal Revenue Code of 1986 is amended by in24 serting after the item relating to section 36B 

25 the following new item: 

‘‘Sec. 36C. Adoption expenses.’’. 


kjohnson on DSK79L0C42 with BILLS
4 

•HR 2965 IH

1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2018. 

Æ 


kjohnson on DSK79L0C42 with BILLS