If any amount as increased under the preceding sen-
tence is not a multiple of $10, such amount shall be 
rounded to the nearest multiple of $10.’’. 
(b) CREDIT MADE REFUNDABLE.— 
(1) CREDIT MOVED TO SUBPART RELATING TO 
REFUNDABLE
CREDITS.—The 
Internal 
Revenue 
Code of 1986 is amended— 
(A) by redesignating section 36 as section 
37, 
(B) by redesignating section 23, as amend-
ed by subsection (a), as section 36, and 
(C) by moving section 36 (as so redesig-
nated) from subpart A of part IV of subchapter 
A of chapter 1 to the location immediately be-
fore section 37 (as so redesignated) in subpart 
C of part IV of subchapter A of chapter 1. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 24(b)(3)(B) of such Code is 
amended by striking ‘‘sections 23 and’’ and in-
serting ‘‘section’’. 
(B) Section 25(e)(1)(C) of such Code is 
amended— 
(i) in clause (i) by striking ‘‘23, 
25D,’’ and inserting ‘‘25D’’, and 
(ii) in clause (ii) by striking ‘‘23,’’. 
VerDate Aug 31 2005 
22:27 Feb 22, 2007
Jkt 059200
PO 00000
Frm 00081
Fmt 6652
Sfmt 6201
E:\BILLS\H1074.IH
H1074
ycherry on PROD1PC64 with BILLS
(C) Section 25B(g)(2) of such Code is 
amended by striking ‘‘and section 23’’. 
(D) Section 25D(c)(2) of such Code is 
amended by striking ‘‘23, 24,’’ and inserting 
‘‘24’’. 
(E) Section 26(a)(1) of such Code is 
amended by striking ‘‘23, 24,’’ and inserting 
‘‘24’’. 
(F) Section 36 of such Code, as so redesig-
nated, is amended— 
(i) by striking paragraph (4) of sub-
section (b), and 
(ii) by striking subsection (c). 
(G) Section 137 of such Code is amend-
ed— 
(i) in subsection (d) by striking ‘‘sec-
tion 23(d)’’ and inserting ‘‘section 36(d)’’, 
and 
(ii) in subsection (e) by striking ‘‘sec-
tion 23’’ and inserting ‘‘section 36’’. 
(H) Section 904(i) of such Code is amend-
ed by striking ‘‘23, 24,’’ and inserting ‘‘24’’. 
(I) Section 1016(a)(26) is amended by 
striking ‘‘23(g)’’ and inserting ‘‘36(g)’’. 
VerDate Aug 31 2005 
22:27 Feb 22, 2007
Jkt 059200
PO 00000
Frm 00082
Fmt 6652
Sfmt 6201
E:\BILLS\H1074.IH
H1074
ycherry on PROD1PC64 with BILLS
(J) Section 1400C(d) of such Code is 
amended by striking ‘‘23,’’. 
(K) The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such 
Code of 1986 is amended by striking the item 
relating to section 23. 
(L) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by in-
serting ‘‘or 36’’ after ‘‘section 35’’. 
(M) The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by 
striking the last item and inserting the fol-
lowing new items: 
‘‘Sec. 36. Adoption expenses. 
‘‘Sec. 37. Overpayments of tax.’’. 
(c) MODIFICATIONS MADE BY EGTRRA TO ADOPTION 
CREDIT MADE PERMANENT.—Title IX of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 shall 
not apply to the amendments made by section 202 of such 
Act. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
VerDate Aug 31 2005 
22:27 Feb 22, 2007
Jkt 059200
PO 00000
Frm 00083
Fmt 6652
Sfmt 6201
E:\BILLS\H1074.IH
H1074
ycherry on PROD1PC64 with BILLS
TITLE XVII—PROVIDING 
SUPPORT TO NEW PARENTS 
SEC. 1701. INCREASED SUPPORT FOR WIC PROGRAM. 
(a) FINDINGS.—Congress finds the following: 
(1) The special supplemental nutrition program 
for women, infants, and children (WIC) authorized 
by section 17 of the Child Nutrition Act of 1966 (42 
U.S.C. 1786) serves over 8,000,000 women, infants, 
and children. 
(2) Half of all infants in the United States and 
1 in 4 young children under age 5 get crucial health 
and nutrition benefits from the WIC Program. 
(3) It is estimated that every dollar spent on 
WIC results in between $1.92 and $4.21 in Medicaid 
savings for newborns and their mothers. 
(4) The WIC program has been proven to in-
crease the number of women receiving prenatal care, 
reduce the incidence of low birth weight and fetal 
mortality, reduce anemia, and enhance the nutri-
tional quality of the diet of mothers and children. 
(5) The WIC program’s essential, effective nu-
trition services include nutrition assessment, coun-
seling 
and 
education, 
obesity 
prevention, 
breastfeeding support and promotion, prenatal and 
pediatric health care referrals and follow-up, spousal 
VerDate Aug 31 2005 
22:27 Feb 22, 2007
Jkt 059200
PO 00000
Frm 00084
Fmt 6652
Sfmt 6201
E:\BILLS\H1074.IH
H1074
ycherry on PROD1PC64 with BILLS