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. KLOBUCHAR, 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 Finance 

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.— 


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•S 1652 IS

1 (1) CREDIT MOVED TO SUBPART RELATING TO

2 REFUNDABLE CREDITS.—The Internal Revenue 

3 Code of 1986 is amended— 

4 (A) by redesignating section 23 as section 

5 36C; and 

6 (B) by moving section 36C (as so redesig7 nated) from subpart A of part IV of subchapter 

8 A of chapter 1 to the location immediately be9 fore section 37 in subpart C of part IV of sub10 chapter A of chapter 1. 

11 (2) CONFORMING AMENDMENTS.— 

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

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

14 and inserting ‘‘section 25D’’. 

15 (B) Section 36C of such Code, as so redes16 ignated, is amended— 

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

18 ‘‘(determined without regard to subsection 

19 (c))’’; 

20 (ii) by striking subsection (c); and 

21 (iii) by redesignating subsections (d) 

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

23 respectively. 

24 (C) Section 137 of such Code is amend25 ed— 


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•S 1652 IS

1 (i) in subsection (d), by striking ‘‘sec2 tion 23(d)’’ and inserting ‘‘section 

3 36C(c)’’; and 

4 (ii) in subsection (e), by striking ‘‘sub5 sections (e), (f), and (g) of section 23’’ and 

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

7 section 36C’’. 

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

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

10 ‘‘36C(f)’’. 

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

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

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

14 part IV of subchapter A of chapter 1 of such 

15 Code is amended by striking the item relating 

16 to section 23. 

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

18 title 31, United States Code, is amended by in19 serting ‘‘36C,’’ after ‘‘36B,’’. 

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

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

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

23 ‘‘section 36C’’. 

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

25 part IV of subchapter A of chapter 1 of the InVerDate Sep 11 2014 04:36 Jun 01, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1652.IS S1652

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•S 1652 IS

1 ternal Revenue Code of 1986 is amended by in2 serting after the item relating to section 36B 

3 the following new item: 

‘‘Sec. 36C. Adoption expenses.’’. 

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

5 this section shall apply to taxable years beginning after 

6 December 31, 2018. 

Æ 


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