I 
109TH CONGRESS 
1ST SESSION H. R. 4092 
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 
OCTOBER 20, 2005 
Ms. BEAN (for herself and Ms. HART) 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. 
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 ‘‘Advocates Dedicated 
to Older Child Parental Tax Credit (ADOPT) Act of 
2005’’. 
SEC. 2. OLDER CHILD ADOPTION TAX CREDIT. 
(a) IN GENERAL.—Subsection (a) of section 23 of the 
Internal Revenue Code of 1986 (relating to adoption ex-
penses) is amended by inserting at the end the following 
new paragraph: 
‘‘(4) CREDIT
FOR
ADOPTION
OF
QUALIFIED 
OLDER CHILD REGARDLESS OF EXPENSES.—In the 
case of an adoption of a qualified older child by a 
taxpayer which becomes final during a taxable year, 
the taxpayer shall be treated as having paid, for 
each taxable year during the older child credit allow-
ance period, qualified adoption expenses with respect 
to such adoption in an amount equal to $2,000.’’. 
(b) DOLLAR LIMITATION NOT APPLICABLE.—Sub-
section (b)(1) of such section of such Code is amended 
by inserting ‘‘(without regard to paragraph (4) of such 
subsection)’’ after ‘‘subsection (a)’’. 
(c) INCOME LIMITATION
NOT APPLICABLE.—Sub-
section (b)(2)(A) of such section of such Code is amended 
by inserting ‘‘paragraph (4) of such subsection and’’ be-
fore ‘‘subsection (c)’’. 
(d) DEFINITIONS.—Subsection (d) of such section of 
such Code is amended by inserting at the end the following 
new paragraphs: 
‘‘(4) QUALIFIED
OLDER
CHILD.—The term 
‘qualified older child’ means an eligible child who 
has attained age 9 on or before the date on which
the legal adoption of such child by the taxpayer be-
comes final. 
‘‘(5) OLDER
CHILD
CREDIT
ALLOWANCE
PE-
RIOD.—In the case of an adoption of a qualified 
older child by a taxpayer, the term ‘older child credit 
allowance period’ means the taxable years— 
‘‘(A) beginning after the taxable year dur-
ing which the adoption of the qualified older 
child by the taxpayer becomes final, and 
‘‘(B) ending before the taxable year during 
which the qualified older child has attained age 
19.’’. 
(e) ADJUSTMENTS FOR INFLATION.—Subsection (h) 
of such section of such Code is amended— 
(1) by striking ‘‘subsection (a)(3)’’ and insert-
ing ‘‘paragraphs (3) and (4) of subsection (a)’’, and 
(2) by amending paragraph (2) to read as fol-
lows: 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined— 
‘‘(A) in the case of the dollar amounts in 
subsection (a)(3) and paragraphs (1) and 
(2)(A)(i) of subsection (b), by substituting ‘cal-
endar year 2001’ for ‘calendar year 1992’ in 
subparagraph (B) thereof, and 
‘‘(B) in the case of the dollar amount in 
subsection (a)(4), by substituting ‘calendar year 
2005’ for ‘calendar year 1992’ in subparagraph 
(B) of such section 1(f)(3).’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
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