IB
Union Calendar No. 37
107TH CONGRESS
1ST SESSION
H. R. 586
[Report No. 107–66]
To amend the Internal Revenue Code of 1986 to provide that the exclusion
from gross income for foster care payments shall also apply to payments
by qualified placement agencies, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 2001
Mr. LEWIS of Kentucky (for himself, Mrs. JOHNSON of Connecticut, Mr.
RAMSTAD, Mr. PITTS, Mr. WATKINS, Mr. ENGLISH, Mr. WATTS of Okla-
homa, Mr. LARSON of Connecticut, Mr. CLYBURN, Mrs. MINK of Hawaii,
Mr. PASCRELL, Mr. RYUN of Kansas, Mr. MOORE, Mr. MCINNIS, Mr.
DAVIS of Illinois, Mr. CAMP, Mr. BOUCHER, Mr. BISHOP, Mr. SESSIONS,
Mr. TERRY, Mr. SUNUNU, and Mr. PAUL) introduced the following bill;
which was referred to the Committee on Ways and Means
MAY 15, 2001
Additional sponsors: Mr. KUCINICH, Mr. TANCREDO, Mr. CRENSHAW, Ms.
PRYCE
of Ohio, Mr. GILCHREST, Mr. WELDON
of Florida, Mr.
HAYWORTH, Mrs. MORELLA, Mr. PETERSON of Pennsylvania, Mr.
CARDIN, Mr. BURTON of Indiana, Mr. CALVERT, Mr. OSBORNE, Mrs.
CLAYTON, Mr. UDALL of Colorado, Mr. LANGEVIN, Mr. WAMP, Mr.
WYNN, Mrs. NORTHUP, Mr. BEREUTER, Mr. MANZULLO, Mr. FOLEY,
Mr. WALDEN of Oregon, Mr. RYAN of Wisconsin, Mr. SHAW, Mr. CRANE,
Mr. ROGERS of Kentucky, and Mr. BROWN of South Carolina
MAY 15, 2001
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on February 13, 2001]
A BILL
To amend the Internal Revenue Code of 1986 to provide
that the exclusion from gross income for foster care
payments shall also apply to payments by qualified place-
ment agencies, and for other purposes.
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 ‘‘Fairness for Foster Care
Families Act of 2001’’.
SEC. 2. EXCLUSION FOR FOSTER CARE PAYMENTS TO
APPLY TO PAYMENTS BY QUALIFIED PLACE-
MENT AGENCIES.
(a) IN GENERAL.—The matter preceding subpara-
graph (B) of section 131(b)(1) of the Internal Revenue Code
of 1986 (defining qualified foster care payment) is amended
to read as follows:
‘‘(1) IN
GENERAL.—The term ‘qualified foster
care payment’ means any payment made pursuant to
a foster care program of a State or political subdivi-
sion thereof—
‘‘(A) which is paid by—
‘‘(i) a State or political subdivision
thereof, or
‘‘(ii) a qualified foster care placement
agency, and’’.
(b) QUALIFIED FOSTER INDIVIDUALS TO INCLUDE IN-
DIVIDUALS PLACED
BY QUALIFIED PLACEMENT AGEN-
CIES.—Subparagraph (B) of section 131(b)(2) of such Code
(defining qualified foster individual) is amended to read
as follows:
‘‘(B) a qualified foster care placement agen-
cy.’’
(c) QUALIFIED FOSTER CARE PLACEMENT AGENCY
DEFINED.—Subsection (b) of section 131 of such Code is
amended by redesignating paragraph (3) as paragraph (4)
and by inserting after paragraph (2) the following new
paragraph:
‘‘(3) QUALIFIED
FOSTER
CARE
PLACEMENT
AGENCY.—The term ‘qualified foster care placement
agency’ means any placement agency which is li-
censed or certified by—
‘‘(A) a State or political subdivision thereof,
or
‘‘(B) an entity designated by a State or po-
litical subdivision thereof,
for the foster care program of such State or political
subdivision to make foster care payments to providers
of foster care.’’
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2001.
Union Calendar No. 37
107TH CONGRESS
1ST SESSION
H. R. 586
[Report No. 107–66]
A BILL
To amend the Internal Revenue Code of 1986 to
provide that the exclusion from gross income for
foster care payments shall also apply to pay-
ments by qualified placement agencies, and for
other purposes.
MAY 15, 2001
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed