I 
114TH CONGRESS 
1ST SESSION H. R. 2434 
To amend the Internal Revenue Code of 1986 to provide for a refundable 
adoption tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2015 
Mrs. BLACK (for herself, Mr. DANNY K. DAVIS of Illinois, Mr. MCDERMOTT, 
Mr. FRANKS of Arizona, Mr. MARINO, Mr. LANGEVIN, and Ms. BASS) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for a refundable adoption tax credit. 
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 ‘‘Adoption Tax Credit 
Refundability Act of 2015’’. 
SEC. 2. REFUNDABLE ADOPTION TAX CREDIT. 
(a) CREDIT MADE REFUNDABLE.—The Internal 
Revenue Code of 1986 is amended— 
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(1) by redesignating section 23 as section 36C, 
and 
(2) by moving section 36C (as so redesignated) 
from subpart A of part IV of subchapter A of chap-
ter 1 to the location immediately before section 37 
in subpart C of part IV of subchapter A of chapter 
1. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 25(e)(1)(C) of such Code is amend-
ed by striking ‘‘sections 23, 25D, and 1400C’’ and 
inserting ‘‘sections 25D and 1400C’’. 
(2) Section 36C of such Code, as so redesig-
nated, is amended— 
(A) in subsection (b)(2)(A), by striking 
‘‘(determined without regard to subsection 
(c))’’, 
(B) by striking subsection (c), and 
(C) 
by 
redesignating 
subsections 
(d) 
through (i) as subsections (c) through (h), re-
spectively. 
(3) Section 137 of such Code is amended— 
(A) in subsection (d), by striking ‘‘section 
23(d)’’ and inserting ‘‘section 36C(c)’’, and 
(B) in subsection (e), by striking ‘‘sub-
sections (e), (f), and (g) of section 23’’ and in-
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serting ‘‘subsections (d), (e), and (f) of section 
36C’’. 
(4) Section 1016(a)(26) is amended by striking 
‘‘23(g)’’ and inserting ‘‘36C(f)’’. 
(5) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ before ‘‘168(k)(4)’’. 
(6) 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. 
(7) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by this Act, is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(8) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986, as amended by this Act, is 
amended by inserting after the item relating to sec-
tion 36B the following new item: 
‘‘Sec. 36C. Adoption expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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