I 
109TH CONGRESS 
2D SESSION 
H. R. 6180 
To amend the Internal Revenue Code of 1986 to increase the income limita-
tion with respect to the credit against tax for qualified adoption expenses 
and to increase the dollar limitation with respect to such credit in 
the case of an adoption of a child with special needs or a child age 
9 or older. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2006 
Ms. GINNY BROWN-WAITE of Florida (for herself, Mr. PAUL, Mr. FORD, and 
Mr. OBERSTAR) 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 increase 
the income limitation with respect to the credit against 
tax for qualified adoption expenses and to increase the 
dollar limitation with respect to such credit in the case 
of an adoption of a child with special needs or a child 
age 9 or older. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Older Kids Act of 
2006’’. 
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SEC. 2. INCREASE IN LIMITATIONS WITH RESPECT TO 
CREDIT AGAINST TAX FOR QUALIFIED ADOP-
TION EXPENSES. 
(a) CREDIT LIMITATION INCREASE FOR ADOPTION 
OF CHILD WITH SPECIAL NEEDS OR CHILD AGE 9 OR 
OLDER.— 
(1) IN GENERAL.—Section 23(a) of the Internal 
Revenue Code of 1986 (relating to allowance of 
credit) is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(4) ADOPTION
OF
CHILD
WITH
SPECIAL 
NEEDS OR CHILD AGE 9 OR OLDER.—In the case of 
the adoption of a child with special needs which be-
comes final in a taxable year or the adoption of a 
child which becomes final in a taxable year during 
which the child has attained age 9— 
‘‘(A) subsection (b)(1) shall be applied by 
substituting ‘$20,000’ for ‘$10,000’, and 
‘‘(B) to the extent that qualified adoption 
expenses exceed $10,000 and are paid or in-
curred before the taxable year in which such 
adoption becomes final, such expenses shall be 
taken into account under this section as if such 
expenses were paid or incurred during the tax-
able year in which such adoption becomes 
final.’’. 
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(2) EXCEPTION
FOR
FOREIGN
ADOPTIONS.— 
Section 23(e) of such Code is amended by striking 
‘‘and’’ at the end of paragraph (1), by striking the 
period at the end of paragraph (2) and inserting ‘‘, 
and’’, and by adding at the end the following new 
paragraph: 
‘‘(3) subsection (a)(4) shall not apply.’’. 
(b) 
INCOME
LIMITATION
INCREASE.—Section 
23(b)(2)(A) of such Code is amended— 
(1) in clause (i), by striking ‘‘$150,000’’ and 
inserting ‘‘$500,000’’, and 
(2) in clause (ii), by striking ‘‘$40,000’’ and in-
serting ‘‘$100,000’’. 
(c) CONFORMING AMENDMENT.—Section 23(f) of 
such Code is amended by striking ‘‘subsection (a)(3)’’ and 
inserting ‘‘paragraphs (3) and (4) of subsection (a)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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