II 

114TH CONGRESS 

1ST SESSION S. 950 

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

adoption tax credit. 

IN THE SENATE OF THE UNITED STATES 

APRIL 15, 2015 

Mr. CASEY (for himself and Mr. BLUNT) 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 2015’’. 

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— 


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•S 950 IS

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 24(b)(3)(B) of such Code is 

10 amended by striking ‘‘23,’’. 

11 (B) Section 25(e)(1)(C) of such Code is 

12 amended by striking ‘‘23,’’ both places it ap13 pears. 

14 (C) Section 25A(i)(5)(B) of such Code is 

15 amended by striking ‘‘23, 25D,’’ and inserting 

16 ‘‘25D’’. 

17 (D) Section 25B(g)(2) of such Code is 

18 amended by striking ‘‘23,’’. 

19 (E) Section 26(a)(1) of such Code is 

20 amended by striking ‘‘23,’’. 

21 (F) Section 30(c)(2)(B)(ii) of such Code is 

22 amended by striking ‘‘23, 25D,’’ and inserting 

23 ‘‘25D’’. 

24 (G) Section 30B(g)(2)(B)(ii) of such Code 

25 is amended by striking ‘‘23,’’. 


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•S 950 IS

1 (H) Section 30D(c)(2)(B)(ii) of such Code 

2 is amended by striking ‘‘sections 23 and’’ and 

3 inserting ‘‘section’’. 

4 (I) Section 36C of such Code, as so redes5 ignated, is amended— 

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

7 ‘‘(determined without regard to subsection 

8 (c))’’, 

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

10 (iii) by redesignating subsections (d) 

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

12 respectively. 

13 (J) Section 137 of such Code is amend14 ed— 

15 (i) in subsection (d), by striking ‘‘sec16 tion 23(d)’’ and inserting ‘‘section 

17 36C(c)’’, and 

18 (ii) in subsection (e), by striking ‘‘sub19 sections (e), (f), and (g) of section 23’’ and 

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

21 section 36C’’. 

22 (K) Section 904(i) of such Code is amend23 ed by striking ‘‘23,’’. 

24 (L) Section 1016(a)(26) is amended by 

25 striking ‘‘23(g)’’ and inserting ‘‘36C(f)’’. 


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•S 950 IS

1 (M) Section 1400C(d)(2) of such Code is 

2 amended by striking ‘‘23,’’. 

3 (N) Section 6211(b)(4)(A) of such Code is 

4 amended by inserting ‘‘36C,’’ before ‘‘53(e)’’. 

5 (O) The table of sections for subpart A of 

6 part IV of subchapter A of chapter 1 of such 

7 Code of 1986 is amended by striking the item 

8 relating to section 23. 

9 (P) Paragraph (2) of section 1324(b) of 

10 title 31, United States Code, as amended by 

11 this Act, is amended by inserting ‘‘36C,’’ after 

12 ‘‘36B,’’. 

13 (Q) The table of sections for subpart C of 

14 part IV of subchapter A of chapter 1 of the In15 ternal Revenue Code of 1986, as amended by 

16 this Act, is amended by inserting after the item 

17 relating to section 36B the following new item: 

‘‘Sec. 36C. Adoption expenses.’’. 

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

19 this section shall apply to taxable years beginning after 

20 December 31, 2014. 

Æ 


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