Title: Adoption Tax Credit Refundability Act of 2019
Policy area: Taxation

Summary:
Adoption Tax Credit Refundability Act of 2019
This bill makes the tax credit for adoption expenses refundable.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2965 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2965

To amend the Internal Revenue Code of 1986 to provide for a refundable 
                          adoption tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 23, 2019

 Mr. Danny K. Davis of Illinois (for himself, Mrs. Walorski, Ms. Bass, 
and Mr. Bacon) 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 provide for a refundable 
                          adoption tax credit.

    Be it enacted by the Senate and House of Representatives 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 2019''.

SEC. 2. REFUNDABLE ADOPTION TAX CREDIT.

    (a) Credit Made Refundable.--
            (1) Credit moved to subpart relating to refundable 
        credits.--The Internal Revenue Code of 1986 is amended--
                    (A) by redesignating section 23 as section 36C, and
                    (B) by moving section 36C (as so redesignated) from 
                subpart A of part IV of subchapter A of chapter 1 to 
                the location immediately before section 37 in subpart C 
                of part IV of subchapter A of chapter 1.
            (2) Conforming amendments.--
                    (A) Section 25(e)(1)(C) of such Code is amended by 
                striking ``sections 23 and 25D'' and inserting 
                ``section 25D''.
                    (B) Section 36C of such Code, as so redesignated, 
                is amended--
                            (i) in subsection (b)(2)(A), by striking 
                        ``(determined without regard to subsection 
                        (c))'',
                            (ii) by striking subsection (c), and
                            (iii) by redesignating subsections (d) 
                        through (i) as subsections (c) through (h), 
                        respectively.
                    (C) Section 137 of such Code is amended--
                            (i) in subsection (d), by striking 
                        ``section 23(d)'' and inserting ``section 
                        36C(c)'', and
                            (ii) in subsection (e), by striking 
                        ``subsections (e), (f), and (g) of section 23'' 
                        and inserting ``subsections (d), (e), and (f) 
                        of section 36C''.
                    (D) Section 1016(a)(26) of such Code is amended by 
                striking ``23(g)'' and inserting ``36C(f)''.
                    (E) Section 6211(b)(4)(A) of such Code is amended 
                by inserting ``36C,'' after ``36B,''.
                    (F) The table of sections for subpart A of part IV 
                of subchapter A of chapter 1 of such Code is amended by 
                striking the item relating to section 23.
                    (G) Paragraph (2) of section 1324(b) of title 31, 
                United States Code, is amended by inserting ``36C,'' 
                after ``36B,''.
                    (H) Paragraph (33) of section 471(a) of the Social 
                Security Act (42 U.S.C. 671(a)) is amended by striking 
                ``section 23'' and inserting ``section 36C''.
                    (I) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 of the Internal Revenue 
                Code of 1986 is amended by inserting after the item 
                relating to section 36B the following new item:

``Sec. 36C. Adoption expenses.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.
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