IB
Union Calendar No. 35
107TH CONGRESS
1ST SESSION
H. R. 622
[Report No. 107–64]
To amend the Internal Revenue Code of 1986 to expand the adoption credit,
and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 14, 2001
Mr. DEMINT (for himself, Mr. OBERSTAR, Mr. BACHUS, Mr. KING, Ms.
PRYCE of Ohio, Mr. ACKERMAN, Mr. ADERHOLT, Mr. AKIN, Mr. AN-
DREWS, Mr. ARMEY, Mr. BAIRD, Ms. BALDWIN, Mr. BARRETT, Mr.
BARTLETT of Maryland, Mr. BARTON of Texas, Mr. BEREUTER, Mrs.
BIGGERT, Mr. BILIRAKIS, Mr. BLAGOJEVICH, Mr. BLUNT, Mr. BOEH-
LERT, Mr. BONIOR, Mrs. BONO, Mr. BOUCHER, Mr. BRADY of Texas,
Ms. BROWN of Florida, Mr. BROWN of South Carolina, Mr. BRYANT, Mr.
BURR of North Carolina, Mr. BURTON of Indiana, Mr. BUYER, Mr. CAL-
LAHAN, Mr. CAMP, Mr. CANNON, Mr. CANTOR, Mr. CHABOT, Mr.
CHAMBLISS, Mr. COOKSEY, Mr. COSTELLO, Mr. COX, Mr. COYNE, Mr.
CRAMER, Mr. CRANE, Mrs. CUBIN, Mr. CUNNINGHAM, Mrs. JO ANN
DAVIS of Virginia, Mr. THOMAS M. DAVIS of Virginia, Mr. DELAHUNT,
Mr. DELAY, Mr. DOOLITTLE, Mr. DOYLE, Mr. DUNCAN, Mr. EHLERS,
Mrs. EMERSON, Mr. ENGLISH, Mr. EVANS, Mr. EVERETT, Mr. FLAKE,
Mr. FLETCHER, Mr. FOLEY, Mr. FOSSELLA, Mr. FRANK, Mr. FRELING-
HUYSEN, Mr. FROST, Mr. GIBBONS, Mr. GILLMOR, Mr. GILMAN, Mr.
GOODE, Mr. GORDON, Mr. GRAHAM, Ms. GRANGER, Mr. GREEN of
Texas, Mr. GREENWOOD, Mr. GRUCCI, Mr. GUTKNECHT, Mr. HALL of
Ohio, Mr. HANSEN, Ms. HART, Mr. HAYES, Mr. HAYWORTH, Mr. HOB-
SON, Mr. HOLDEN, Mr. HORN, Mr. HOSTETTLER, Mr. HUTCHINSON, Mr.
INSLEE, Mr. ISAKSON, Mr. JENKINS, Mrs. JOHNSON of Connecticut, Mr.
SAM JOHNSON of Texas, Mrs. JONES of Ohio, Mr. KELLER, Mrs. KELLY,
Mr. KERNS, Mr. KIND, Mr. KINGSTON, Mr. KNOLLENBERG, Mr. KOLBE,
Mr. KUCINICH, Mr. LAHOOD, Mr. LARSON
of Connecticut, Mr.
LATOURETTE, Mr. LEWIS of Kentucky, Mr. LIPINSKI, Mr. LOBIONDO,
Mr. LUCAS of Oklahoma, Mrs. MALONEY of New York, Mrs. MCCARTHY
of New York, Ms. MCCARTHY of Missouri, Mr. MCHUGH, Mr. MCINNIS,
Mr. MCINTYRE, Mr. MCNULTY, Mr. MEEHAN, Mr. GARY MILLER of
California, Mrs. MINK of Hawaii, Mr. MOORE, Mr. MORAN of Virginia,
Mrs. MORELLA, Mrs. MYRICK, Mr. NADLER, Mr. NEAL of Massachusetts,
Mr. NEY, Mrs. NORTHUP, Mr. OSBORNE, Mr. OXLEY, Mr. PASCRELL,
Mr. PAUL, Mr. PENCE, Mr. PICKERING, Mr. PITTS, Mr. PLATTS, Mr.
PRICE of North Carolina, Mr. PUTNAM, Mr. REYNOLDS, Mr. RILEY, Ms.
RIVERS, Mr. ROEMER, Mr. ROGERS of Michigan, Mrs. ROUKEMA, Mr.
RYAN of Wisconsin, Mr. RYUN of Kansas, Mr. SANDERS, Mr. SCHAFFER,
Ms. SCHAKOWSKY, Mr. SCHROCK, Mr. SCOTT, Mr. SENSENBRENNER, Mr.
SHADEGG, Mr. SHAYS, Mr. SHERWOOD, Mr. SHIMKUS, Mr. SIMMONS,
Mr. SIMPSON, Mr. SKEEN, Mr. SKELTON, Mr. SMITH of New Jersey, Mr.
SMITH of Michigan, Mr. SOUDER, Mr. SPENCE, Mr. STEARNS, Mr. STU-
PAK, Mr. SWEENEY, Mr. TANCREDO, Mr. TAUZIN, Mr. TERRY, Mrs.
THURMAN, Mr. TIAHRT, Mr. TIBERI, Mr. TOOMEY, Mr. UNDERWOOD,
Mr. VITTER, Mr. WALDEN of Oregon, Mr. WALSH, Mr. WAXMAN, Mr.
WELDON of Florida, Mr. WHITFIELD, Mr. WICKER, Mr. WOLF, Mr.
BAKER, Mr. ALLEN, Mr. WAMP, Mr. LARSEN of Washington, Mr.
ISTOOK, Mr. CRENSHAW, Ms. CAPITO, Mr. UDALL of Colorado, Mr.
BACA, and Ms. WOOLSEY) introduced the following bill; which was re-
ferred to the Committee on Ways and Means
MAY 15, 2001
Additional sponsors: Mr. VISCLOSKY, Mr. SABO, Mr. FILNER, Ms. KAPTUR,
Mr. BONILLA, Mr. TAYLOR of North Carolina, Mr. BERMAN, Mr. CROW-
LEY, Mr. GALLEGLY, Mr. DEFAZIO, Mr. CLEMENT, Mr. BISHOP, Mr.
WU, Mr. BORSKI, Mr. LUCAS of Kentucky, Mr. EHRLICH, Mr. NOR-
WOOD, Mr. STRICKLAND, Mr. JONES of North Carolina, Mr. LARGENT,
Mr. LATHAM, Mr. THUNE, Ms. CARSON of Indiana, Mr. FERGUSON, Mr.
CALVERT, Mr. BALLENGER, Mr. BOEHNER, Mr. CASTLE, Mr. COBLE,
Mr. DREIER, Mr. LINDER, Mr. MANZULLO, Mr. MORAN of Kansas, Mr.
GREEN of Wisconsin, Mr. HASTINGS of Washington, Mr. HOEKSTRA, Mr.
HULSHOF, Mr. ROHRABACHER, Mr. WATTS
of Oklahoma, Mr.
NETHERCUTT, Mr. SNYDER, Mr. PETERSON of Minnesota, Mr. GRAVES,
Mr. OTTER, Mr. BALDACCI, Ms. SOLIS, Mr. HOEFFEL, Mr. PORTMAN,
Ms. DUNN, Mr. HYDE, Mr. WELDON of Pennsylvania, Mr. BLUMENAUER,
Ms. HOOLEY of Oregon, Mr. GOODLATTE, Mr. OSE, Mr. LANGEVIN, Mr.
HEFLEY, Mr. BASS, Mr. OLVER, Mr. COMBEST, Mr. DIAZ-BALART, Mr.
GOSS, Mr. HOUGHTON, Mr. MCKEON, Mr. POMBO, Mr. SUNUNU, Mr.
YOUNG of Alaska, Mr. UPTON, Mr. WELLER, Mr. GEORGE MILLER of
California, Mr. SAXTON, Mr. KILDEE, Ms. VELA´ZQUEZ, Mr. HILLEARY,
Mr. CLYBURN, Mr. ABERCROMBIE, Mr. DEAL of Georgia, Mr. WATT of
North Carolina, Mr. GONZALEZ, Mr. MALONEY of Connecticut, Mrs.
TAUSCHER, Mr. BROWN
of Ohio, Mr. MICA, Mr. BARCIA, Ms.
MILLENDER-MCDONALD, Mr. LAFALCE, Mr. POMEROY, Mr. PHELPS,
Mr. RAMSTAD, Mr. WATKINS, Mr. MATHESON, Mr. SAWYER, Mr. SMITH
of Washington, Mr. HOYER, Ms. JACKSON-LEE of Texas, Mr. KENNEDY
of Minnesota, Ms. MCKINNEY, Mr. OWENS, Mr. ROGERS of Kentucky,
Mr. ISSA, and Ms. NORTON
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 14, 2001]
A BILL
To amend the Internal Revenue Code of 1986 to expand
the adoption credit, 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 ‘‘Hope for Children Act’’.
SEC. 2. INCREASED TAX INCENTIVES FOR ADOPTIONS.
(a) 
INCREASE
IN
MAXIMUM
BENEFIT.—Section
23(b)(1) of the Internal Revenue Code of 1986 (relating to
dollar limitation) is amended by striking ‘‘$5,000’’ and all
that follows and inserting ‘‘$10,000.’’.
(b) BENEFITS MADE PERMANENT
FOR ALL CHIL-
DREN.—Paragraph (2) of section 23(d) of such Code is
amended to read as follows:
‘‘(2) ELIGIBLE CHILD.—The term ‘eligible child’
means any individual who—
‘‘(A) has not attained age 18, or
‘‘(B) is physically or mentally incapable of
caring for himself.’’.
(c) INCREASE IN PHASEOUT.—Clause (i) of section
23(b)(2)(A) of such Code (relating to income limitation) is
amended by striking ‘‘$75,000’’ and inserting ‘‘$150,000’’.
(d) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.—
(1) IN GENERAL.—Subsection (b) of section 23 of
such Code is amended by adding at the end the fol-
lowing new paragraph:
‘‘(4) LIMITATION BASED ON AMOUNT OF TAX.—
The credit allowed under subsection (a) for any tax-
able year shall not exceed the excess of—
‘‘(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
‘‘(B) the sum of the credits allowable under
this subpart (other than this section) and section
27 for the taxable year.’’.
(2) CONFORMING AMENDMENTS.—
(A) Subsection (c) of section 23 of such Code
is amended—
(i) by striking ‘‘section 26(a)’’ and in-
serting ‘‘subsection (b)(4)’’, and
(ii) by striking ‘‘reduced by the sum of
the credits allowable under this subpart
(other 
than 
this 
section 
and 
section
1400C)’’.
(B) Paragraph (1) of section 26(a) of such
Code is amended by inserting ‘‘(other than sec-
tion 23)’’ after ‘‘this subpart’’.
(C) Section 904(h) of such Code is amended
by inserting ‘‘(other than section 23)’’ after
‘‘chapter’’.
(D) Subsection (d) of section 1400C of such
Code is amended by inserting ‘‘and section 23’’
after ‘‘this section’’.
(e) AMENDMENTS RELATED TO EMPLOYER-PROVIDED
ADOPTION ASSISTANCE.—
(1) Paragraph (1) of section 137(b) of such Code
is amended by striking ‘‘$5,000’’ and all that follows
and inserting ‘‘$10,000.’’.
(2) Subparagraph (A) of section 137(b)(2) of
such Code is amended by striking ‘‘$75,000’’ and in-
serting ‘‘$150,000’’.
(3) Section 137 of such Code is amended by
striking subsection (f) (relating to termination).
(f) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall
apply to taxable years beginning after December 31,
2001.
(2) EXPENSES
PAID
OR
INCURRED
IN
PRIOR
YEARS.—Expenses paid or incurred during any tax-
able year beginning before January 1, 2002, may be
taken into account in determining the credit under
section 23 of the Internal Revenue Code of 1986 for
a taxable year beginning on or after such date only
to the extent the aggregate of such expenses does not
exceed the applicable limitation under section
23(b)(1) of such Code as in effect on the day before
the date of the enactment of this Act.
Union Calendar No. 35
107TH CONGRESS
1ST SESSION
H. R. 622
[Report No. 107–64]
A BILL
To amend the Internal Revenue Code of 1986 to
expand the adoption credit, 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