I 

111TH CONGRESS 

1ST SESSION H. R. 3409 

To amend the Internal Revenue Code of 1986 to allow an additional credit 

against income tax for the adoption of an older child. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 30, 2009 

Ms. BEAN (for herself, Ms. BERKLEY, Mr. SHIMKUS, Mr. COHEN, Mr. SHERMAN, Ms. HERSETH SANDLIN, Mr. OBERSTAR, Mr. CARDOZA, Mr. KIND, 

Mr. DAVIS of Illinois, Mr. DAVIS of Alabama, Mr. HELLER, and Mr. 

CROWLEY) 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 allow an 

additional credit against income tax for the adoption 

of an older child. 

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 ‘‘Advocates Dedicated 

5 to Older Child Parental Tax Credit (ADOPT) Act of 

6 2009’’. 


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1 SEC. 2. OLDER CHILD ADOPTION TAX CREDIT. 

2 (a) IN GENERAL.—Subsection (a) of section 23 of the 

3 Internal Revenue Code of 1986 (relating to adoption ex4 penses) is amended by inserting at the end the following 

5 new paragraph: 

6 ‘‘(4) CREDIT FOR ADOPTION OF QUALIFIED

7 OLDER CHILD REGARDLESS OF EXPENSES.—In the 

8 case of an adoption of a qualified older child by a 

9 taxpayer which becomes final during a taxable year, 

10 the taxpayer shall be treated as having paid, for 

11 each taxable year during the older child credit allow12 ance period, qualified adoption expenses with respect 

13 to such adoption in an amount equal to $2,000.’’. 

14 (b) DOLLAR LIMITATION NOT APPLICABLE.—Sub15 section (b)(1) of such section is amended by inserting 

16 ‘‘(without regard to paragraph (4) of such subsection)’’ 

17 after ‘‘subsection (a)’’. 

18 (c) INCOME LIMITATION NOT APPLICABLE.—Sub19 section (b)(2)(A) of such section is amended by inserting 

20 ‘‘paragraph (4) of such subsection and’’ before ‘‘sub21 section (c)’’. 

22 (d) DEFINITIONS.—Subsection (d) of such section is 

23 amended by inserting at the end the following new para24 graphs: 

25 ‘‘(4) QUALIFIED OLDER CHILD.—The term 

26 ‘qualified older child’ means an eligible child who 


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1 has attained age 9 on or before the date on which 

2 the legal adoption of such child by the taxpayer be3 comes final. 

4 ‘‘(5) OLDER CHILD CREDIT ALLOWANCE PE5 RIOD.—In the case of an adoption of a qualified 

6 older child by a taxpayer, the term ‘older child credit 

7 allowance period’ means the taxable years— 

8 ‘‘(A) beginning after the taxable year dur9 ing which the adoption of the qualified older 

10 child by the taxpayer becomes final, and 

11 ‘‘(B) ending before the taxable year during 

12 which the qualified older child has attained age 

13 19.’’. 

14 (e) ADJUSTMENTS FOR INFLATION.—Subsection (h) 

15 of such section is amended— 

16 (1) by striking ‘‘subsection (a)(3)’’ and insert17 ing ‘‘paragraphs (3) and (4) of subsection (a)’’, and 

18 (2) by amending paragraph (2) to read as fol19 lows: 

20 ‘‘(2) the cost-of-living adjustment determined 

21 under section 1(f)(3) for the calendar year in which 

22 the taxable year begins, determined— 

23 ‘‘(A) in the case of the dollar amounts in 

24 subsection (a)(3) and paragraphs (1) and 

25 (2)(A)(i) of subsection (b), by substituting ‘calVerDate Nov 24 2008 23:21 Jul 31, 2009 Jkt 079200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3409.IH H3409

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1 endar year 2001’ for ‘calendar year 1992’ in 

2 subparagraph (B) thereof, and 

3 ‘‘(B) in the case of the dollar amount in 

4 subsection (a)(4) (for taxable years beginning 

5 after December 31, 2010), by substituting ‘cal6 endar year 2009’ for ‘calendar year 1992’ in 

7 subparagraph (B) of such section 1(f)(3).’’. 

8 (f) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to taxable years beginning after 

10 December 31, 2009. 

Æ 


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