In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protection of Lawful Commerce in 
Arms Act''.

SEC 2. AMENDMENT TO ORGANIC ACT.

    The Act entitled ``An Act to establish the Department of Commerce 
and Labor'', approved February 14, 1903 (15 U.S.C. 1501 et seq.), is 
amended by redesignating section 13 as section 14 and by inserting 
after section 12 the following:

``SEC. 13. RESTRICTION ON COMMERCE.

    ``(a) Secretary of Commerce List.--The Secretary of Commerce shall 
establish and maintain a list consisting of each person that notifies 
the Secretary under subsection (b) that it is a manufacturer or seller 
in interstate or foreign commerce of a firearm or ammunition product or 
is a trade association representing such manufacturers or sellers. The 
list shall contain the name of the person, the chief executive officer 
of the person, and the address and location of the headquarters of the 
person. The Secretary shall maintain and update the list and may 
publish the list in the Federal Register.
    ``(b) Notification.--Each person that--
            ``(1) is a manufacturer in interstate or foreign commerce 
        of a firearm or ammunition product, and is licensed to engage 
        in business as such manufacturer to the extent required under 
        chapter 44 of title 18, United States Code,
            ``(2) is a seller in interstate or foreign commerce of a 
        firearm or ammunition product, and is licensed to engage in 
        business as such seller to the extent required under chapter 44 
        of title 18, United States Code, or
            ``(3) is a trade association representing such 
        manufacturers or sellers,
 may notify the Secretary of its existence and provide to the Secretary 
the information described in subsection (a).
    ``(c) Freedom From Restriction.--Conduct that--
            ``(1)(A) is carried out by a manufacturer in interstate or 
        foreign commerce of a firearm or ammunition product, involves 
        such firearm or ammunition product, and is described in 
        paragraph (4) of subsection (d);
            ``(B) is carried out by a seller in interstate or foreign 
        commerce of a firearm or ammunition product, involves a firearm 
        or ammunition product, and is described in paragraph (6) of 
        subsection (d); or
            ``(C) is carried out by a trade association in the course 
        of organizing, advising, or representing its members who are 
        manufacturers in interstate or foreign commerce of a firearm or 
        ammunition product, or who are sellers in interstate or foreign 
        commerce of a firearm or ammunition product, with respect to 
        conduct of such manufacturers or sellers described in paragraph 
        (4) or (6) of subsection (d), as the case may be; and
            ``(2) is lawful under chapter 44 of title 18, United States 
        Code, or under applicable State law;
shall not be a basis for imposing a restriction on interstate or 
foreign commerce on a person on the list described in subsection (a) as 
a result of harm caused by the criminal or other unlawful misuse of 
such firearm or ammunition product by any other person.
    ``(d) Definitions.--In this section:
            ``(1) Ammunition product.--The term `ammunition product' 
        means `ammunition' as defined in section 921(a)(17) of title 
        18, United States Code, and includes a component part of such 
        ammunition product that has been shipped or transported in 
        interstate or foreign commerce.
            ``(2) Firearm product.--The term `firearm product' means 
        `firearm' as defined in subparagraph (A) or (B) section 
        921(a)(3) of title 18, United States Code, and includes any 
        `antique firearm' as defined in section 921(a)(16) of such 
        title, and includes a component part of such a firearm that has 
        been shipped or transported in interstate or foreign commerce.
            ``(3) Interstate or foreign commerce.--The term `interstate 
        or foreign commerce' has the  meaning given that term in 
section 921(a)(2) of title 18, United States Code.
            ``(4) Manufacturer.--The term `manufacturer in interstate 
        or foreign commerce of a firearm or ammunition product' means--
                    ``(A) a person who, in the course of a business in 
                interstate or foreign commerce to import, make, 
                produce, create, assemble, design, or formulate a 
                firearm or ammunition product, imports, makes, 
                produces, creates, assembles, designs, or formulates a 
                firearm or ammunition product, or engages another 
                person to import, make, produce, create, assemble, 
                design, or formulate a firearm or ammunition product;
                    ``(B) a seller in interstate or foreign commerce of 
                a firearm or ammunition product made by another person, 
                but only with respect to an aspect of the firearm or 
                ammunition product that the seller makes, produces, 
                creates, assembles, designs, or formulates; and
                    ``(C) any seller in interstate or foreign commerce 
                of a firearm or ammunition product on which, or on the 
                packaging of which, the seller is also represented as 
                the manufacturer of the firearm or ammunition product.
            ``(5) Restriction on interstate or foreign commerce.--The 
        term `restriction on interstate or foreign commerce'--
                    ``(A) means--
                            ``(i) civil damages or equitable relief, or
                            ``(ii) any other limitation or condition,
                awarded or ordered by a Federal, State, or local court, 
                that restricts the ability of a person listed under 
                subsection (a) to freely engage in interstate or 
                foreign commerce with respect to firearm or ammunition 
                products, or of a trade association listed under 
                subsection (a) to freely engage in lawful activities on 
                behalf of its membership; and
                    ``(B) does not include any damages, equitable 
                relief, or other limitation or condition arising from--
                            ``(i) breach of contract or warranty in 
                        connection with the purchase of a firearm or 
                        ammunition product; or
                            ``(ii) physical injuries or property damage 
                        resulting directly from the failure to function 
                        or improper functioning of a firearm or 
                        ammunition product, when used as intended, due 
                        to a defect in design or manufacture.
            ``(6) Seller.--The term `seller in interstate or foreign 
        commerce of a firearm or ammunition product' means a person 
        who--
                    ``(A) in the course of a business conducted in 
                interstate or foreign commerce for such purpose, sells, 
                distributes, rents, leases, prepares, blends, packages, 
                labels, or otherwise is involved in placing a firearm 
                or ammunition product in the stream of commerce; or
                    ``(B) in the course of a business conducted in 
                interstate or foreign commerce for such purpose, 
                installs, repairs, refurbishes, reconditions, or 
                maintains an aspect of a firearm or ammunition product.
            ``(7) State.--The term `State' includes the District of 
        Columbia, the Commonwealth of Puerto Rico, and any territory or 
        possession of the United States.
            ``(8) Trade association.--The term `trade association' 
        means any association or business organization (whether or not 
        incorporated under the laws of any State), 2 or more members of 
        which are manufacturers or sellers in interstate or foreign 
        commerce of a firearm or ammunition product.
    ``(e) Limitation on Use of List.--No officer, agency, or 
instrumentality of the United States may use the list established and 
maintained under this section for any purpose other than the 
enforcement of the provisions of this section, nor shall the list be 
used or allowed to be used in any way that would result in the creation 
of any registry of firearms, firearm owners, or firearm purchasers by 
the United States, or by any State or any political subdivision 
thereof.''.
[A]: Protection of Lawful Commerce in Arms Act - Amends the Organic Act establishing the Department of Commerce to direct the Secretary of Commerce to establish and maintain a list of each person that notifies the Secretary that it is a manufacturer or seller that is: (1) licensed to engage in interstate or foreign commerce of a firearm (including antique firearm) or ammunition product; or (2) is a trade association representing such manufacturers or sellers. Declares that any lawful conduct carried out by a manufacturer or seller in interstate or foreign commerce of a firearm or ammunition product, or lawful conduct carried out by a trade association in the course of representing such manufacturers or sellers, shall not be the basis for imposing a restriction on such commerce (the award of civil damages, equitable relief, or any other specified limitation) as a result of harm caused by the criminal or other unlawful misuse of such firearm or ammunition product by any other person.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Adult Day Center Enhancement Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) One in 6 people in the United States lives with a 
        neurological disease or condition that can often result in 
        disability, and which may require the individual to seek 
        assistance in carrying out the activities of daily living. 
        Neurological diseases or conditions such as multiple sclerosis 
        (MS), early-onset Parkinson's disease, and traumatic brain 
        injury (TBI) can also typically affect younger adults in the 
        middle of their lives.
            (2) Multiple sclerosis is a chronic, often disabling 
        disease that attacks the central nervous system with symptoms 
        ranging from numbness in limbs to paralysis and loss of vision. 
        Most people with MS are diagnosed between the ages of 20 and 50 
        years of age. MS is a leading cause of disability in young 
        adults. Persons living with MS who experience more severe forms 
        of the disease are likely to require either home care or 
        nursing home placement, though the vast majority would prefer 
        to remain at home to receive the care they need. Where home 
        care is concerned, approximately 80 percent of such care is 
        provided by unpaid caregivers who are generally family members.
            (3) Parkinson's disease is a chronic, progressive 
        neurological disease. The four primary symptoms of Parkinson's 
        disease are tremor, or trembling in hands, arms, legs, jaw, and 
        face; rigidity, or stiffness of the limbs and trunk; 
        bradykinesia, or slowness of movement; and postural 
        instability, or impaired balance and coordination. Other 
        symptoms may include cognitive changes; difficulty in 
        swallowing, chewing, and speaking; urinary problems or 
        constipation; skin problems; and sleep disruptions. As these 
        symptoms become more pronounced, patients may have difficulty 
        walking, talking, or completing other simple tasks. It is 
        estimated that nearly 500,000 to 1,500,000 people live with 
        Parkinson's and of those 5 to 10 percent are diagnosed younger 
        than 60 and deemed ``early-onset''.
            (4) Traumatic brain injury is a neurological condition that 
        typically results from a blow or jolt to the head or a 
        penetrating head injury and that can impact one or more parts 
        of the brain, thereby temporarily or permanently disrupting 
        normal brain function. The Centers for Disease Control and 
        Prevention estimates that 1,700,000 TBIs occur annually, 
        resulting in disabilities affecting up to 90,000 people among a 
        broad range of age groups. Traumatic brain injury is also a 
        serious issue that affects military servicemembers. Estimates 
        in prior military conflicts indicate that TBI was present in 
        14-20 percent of surviving casualties.
            (5) Family caregivers are a crucial source of support and 
        assistance for individuals suffering with disabilities. Family 
        caregivers, the majority of whom are women, provide an 
        estimated $470,000,000,000 in ``free'' services annually. The 
        supply of family caregivers is unlikely to keep pace with 
        future demand. The caregiver support ratio of potential 
        caregivers aged 45 to 64 for each person aged 80 and older, for 
        instance, is 7 to 1 in 2010, 4 to 1 in 2030, and 3 to 1 in 
        2050.
            (6) The majority of family caregivers (or 53 percent) are 
        caring for someone ages 18 to 74. Forty-seven percent of family 
        caregivers are caring for someone 75 or older.
            (7) Adult day programs can offer services, including 
        medical care, rehabilitation therapies, dignified assistance 
        with the activities of daily living, nutrition therapy, health 
        monitoring, social interaction, stimulating activities, and 
        transportation to seniors, people with disabilities, and 
        younger adults with chronic diseases.
            (8) Adult day programs geared toward people living with 
        neurological diseases or conditions such as MS, Parkinson's 
        disease, TBI, or other similar diseases or conditions provide 
        an important response to the needs of people living with these 
        conditions and their family caregivers. Adult day programs can 
        help to ameliorate symptoms, reduce dependency, provide 
        important socialization opportunities, and maintain quality of 
        life.
            (9) Adult day programs have been shown to provide a range 
        of documented benefits including improvements in functional 
        status, social support, and reductions in fatigue, depression 
        and pain. Adult day programs also reduce ongoing medical care 
        and hospital costs and decrease admissions to nursing home 
        facilities, which can be costly for many families, by allowing 
        individuals to receive health and social services while 
        continuing to live at home.
            (10) There are currently few adult day programs focused on 
        younger adult populations in the United States. Although young 
        people living with neurological diseases or conditions may be 
        able to access existing adult day programs, such programs are 
        not typically intended for younger adults living with chronic 
        diseases or conditions, and may not provide the appropriate 
        services to meet the age-related or disability status of these 
        individuals.

SEC. 3. ESTABLISHMENT OF ADULT DAY PROGRAMS.

    (a) Survey of Existing Adult Day Programs.--
            (1) In general.--Not later than 90 days after the date of 
        the enactment of this section, the Assistant Secretary for 
        Aging shall initiate a comprehensive survey of current adult 
        day programs that provide care and support to individuals 
        including young adults living with neurological diseases or 
        conditions such as multiple sclerosis, Parkinson's disease, 
        traumatic brain injury, or any similar disease or condition.
            (2) Survey elements.--In carrying out the survey under 
        paragraph (1), the Assistant Secretary for Aging may utilize 
        existing publicly available research on adult day programs, and 
        shall--
                    (A) identify ongoing successful adult day programs, 
                including by providing a brief description of how such 
                programs were initially established and funded;
                    (B) identify which adult day programs are serving 
                young adults living with neurological diseases or 
                conditions;
                    (C) develop a set of best practices to help guide 
                the establishment and replication of additional 
                successful adult day programs, including--
                            (i) program guidelines;
                            (ii) recommendations on the scope of 
                        services that should be provided to individuals 
                        with neurological diseases or conditions 
                        including young adults (which may include 
                        rehabilitation therapy, psychosocial support, 
                        social stimulation and interaction, and 
                        spiritual, educational, or other such 
                        services); and
                            (iii) performance goals and indicators to 
                        measure and analyze the outcomes generated by 
                        the services provided and to evaluate the 
                        overall success of the program; and
                    (D) evaluate the extent to which the Administration 
                for Community Living supports adult day programs, 
                either directly or indirectly, through current Federal 
                grant programs.
            (3) Report.--Not later than 180 days after initiating the 
        survey under paragraph (1), the Assistant Secretary for Aging 
        shall produce and make publicly available a summary report on 
        the results of the survey. Such report shall include each of 
        the elements described in paragraph (2).
    (b) Establishment of Grant Program.--
            (1) In general.--Not later than 90 days after producing the 
        report required by subsection (a)(3), the Assistant Secretary 
        for Aging shall establish within the Administration for 
        Community Living a competitive grant program for awarding 
        grants annually to eligible entities, based on the best 
        practices developed under subsection (a), to fund adult day 
        programs serving younger people with neurological diseases or 
        conditions.
            (2) Eligible entities.--In order to be eligible for a grant 
        under this subsection, an entity shall demonstrate the 
        following:
                    (A) Understanding of the special needs of younger 
                people living with neurological diseases or conditions 
                such as multiple sclerosis, Parkinson's disease, 
                traumatic brain injury, or other similar diseases or 
                conditions, including their functional abilities and 
                the potential complications across all types of cases 
                and stages of such diseases or conditions.
                    (B) Understanding of the issues experienced by 
                family caregivers who assist a family member with 
                neurological diseases or conditions such as multiple 
                sclerosis, Parkinson's disease, traumatic brain injury, 
                or other similar diseases or conditions.
                    (C) A capacity to provide the services recommended 
                by the best practices developed under subsection (a).
            (3) Additional selection requirement.--The Assistant 
        Secretary for Aging shall not award a grant to an entity under 
        this subsection if the amount of the award would constitute 
        more than 40 percent of the operating budget of the entity in 
        the fiscal year for which funds for the grant are authorized to 
        be expended. For purposes of this subsection, the fair market 
        value of annual in-kind contributions of equipment or services 
        shall be considered as part of the operating budget of the 
        entity.
            (4) Selection of grant recipients.--Not later than 90 days 
        after establishing the grant program under this subsection, the 
        Assistant Secretary for Aging shall award the first annual 
        series of grants under the program. In awarding grants under 
        this subsection, the Assistant Secretary should ensure, to the 
        extent practicable, a diverse geographic representation among 
        grant recipients and that, subject to the availability of 
        appropriations--
                    (A) a minimum of 5 entities are selected as grant 
                recipients for the first fiscal year for which such 
                grants are awarded;
                    (B) a minimum of 10 entities are selected as grant 
                recipients for the second such fiscal year;
                    (C) a minimum of 12 entities are selected as grant 
                recipients for the third such fiscal year; and
                    (D) a minimum of 15 entities are selected as grant 
                recipients for the fourth such fiscal year.
            (5) Report.--No later than 1 year after the initial award 
        of grants under this subsection, and annually thereafter, the 
        Assistant Secretary for Aging shall produce and make publicly 
        available a brief summary report on the grant program under 
        this section. Each such report shall include the following:
                    (A) A description of the adult day programs 
                receiving funding under this section, including the 
                amount of Federal funding awarded and the expected 
                outcomes of each program.
                    (B) A description of performance goals and 
                indicators to monitor the progress of grant recipients 
                in--
                            (i) responding to the needs of younger 
                        individuals living with neurological diseases 
                        or conditions such as multiple sclerosis, 
                        Parkinson's disease, traumatic brain injury, or 
                        other similar diseases or conditions; and
                            (ii) assisting the family caregivers of 
                        such individuals.
                    (C) Any plans for improving oversight and 
                management of the grant program.
    (c) Definitions.--In this Act:
            (1) The term ``adult day program'' means a program that 
        provides comprehensive and effective care and support services 
        to individuals living with neurological diseases or conditions 
        such as multiple sclerosis, Parkinson's disease, traumatic 
        brain injury, or other similar diseases or conditions that may 
        result in a functional or degenerative disability and to their 
        family caregivers and that may assist participants in ways 
        that--
                    (A) maintain or improve their functional abilities, 
                or otherwise help them adjust to their changing 
                functional abilities;
                    (B) prevent the onset of complications associated 
                with severe forms of the disease or condition;
                    (C) promote alternatives to placement in nursing 
                homes;
                    (D) reduce the strain on family caregivers taking 
                care of a family member living with such diseases or 
                conditions;
                    (E) focus on supporting the emotional, social, and 
                intellectual needs of a younger adult population; or
                    (F) address the needs of veterans living with such 
                diseases or conditions.
            (2) The term ``family caregiver'' means a family member or 
        foster parent who provides unpaid assistance (which may include 
        in-home monitoring, management, supervision, care and 
        treatment, or other similar assistance) to another adult family 
        member with a special need.
    (d) Authorization of Appropriations.--To carry out this section, in 
addition to amounts otherwise made available for such purpose, there 
are authorized to be appropriated, and to remain available until 
expended, the following:
            (1) $1,000,000 for fiscal year 2017.
            (2) $3,000,000 for fiscal year 2018.
            (3) $6,000,000 for fiscal year 2019.
            (4) $8,000,000 for fiscal year 2020.
            (5) $10,000,000 for fiscal year 2021.
[A]: Adult Day Center Enhancement Act This bill requires the Administration on Aging (AOA) to initiate a comprehensive survey of current adult day programs that provide care and support to individuals with neurological diseases or conditions such as multiple sclerosis, Parkinson's disease, or traumatic brain injury. The AOA must identify ongoing successful adult day programs and which of these serve young adults with neurological conditions and develop best practices to guide the establishment of additional successful adult day programs. The AOA must award grants for adult day programs that serve younger people with neurological conditions. An &quot;adult day program&quot; is defined as a program that provides comprehensive care and support services to individuals with neurological conditions and to their family caregivers and that may assist participants in ways that:  maintain or improve their functional abilities or otherwise help them adjust to their changing functional abilities; prevent the onset of complications associated with severe forms of the condition; promote alternatives to placement in nursing homes; reduce the strain on family caregivers of individuals with neurological conditions; focus on supporting the emotional, social, and intellectual needs of a younger adult population; or address the needs of veterans with neurological conditions. 


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hope for Children Act''.

SEC. 2. EXPANSION OF ADOPTION CREDIT AND ADOPTION ASSISTANCE PROGRAMS.

    (a) In General.--
            (1) Adoption credit.--Section 23(a)(1) of the Internal 
        Revenue Code of 1986 (relating to allowance of credit) is 
        amended to read as follows:
            ``(1) In general.--In the case of an individual, there 
        shall be allowed as a credit against the tax imposed by this 
        chapter--
                    ``(A) in the case of an adoption of a child other 
                than a child with special needs, the amount of the 
                qualified adoption expenses paid or incurred by the 
                taxpayer, and
                    ``(B) in the case of an adoption of a child with 
                special needs, $10,000.''.
            (2) Adoption assistance programs.--Section 137(a) of such 
        Code (relating to adoption assistance programs) is amended to 
        read as follows:
    ``(a) In General.--Gross income of an employee does not include 
amounts paid or expenses incurred by the employer for adoption expenses 
in connection with the adoption of a child by an employee if such 
amounts are furnished pursuant to an adoption assistance program. The 
amount of the exclusion shall be--
            ``(1) in the case of an adoption of a child other than a 
        child with special needs, the amount of the qualified adoption 
        expenses paid or incurred by the taxpayer, and
            ``(2) in the case of an adoption of a child with special 
        needs, $10,000.''.
    (b) Dollar Limitations.--
            (1) Dollar amount of allowed expenses.--
                    (A) Adoption expenses.--Section 23(b)(1) of the 
                Internal Revenue Code of 1986 (relating to allowance of 
                credit) is amended--
                            (i) by striking ``$5,000'' and inserting 
                        ``$10,000'',
                            (ii) by striking ``($6,000, in the case of 
                        a child with special needs)'', and
                            (iii) by striking ``subsection (a)'' and 
                        inserting ``subsection (a)(1)(A)''.
                    (B) Adoption assistance programs.--Section 
                137(b)(1) of such Code (relating to dollar limitations 
                for adoption assistance programs) is amended--
                            (i) by striking ``$5,000'' and inserting 
                        ``$10,000'', and
                            (ii) by striking ``($6,000, in the case of 
                        a child with special needs)'', and
                            (iii) by striking ``subsection (a)'' and 
                        inserting ``subsection (a)(1)''.
            (2) Phase-out limitation.--
                    (A) Adoption expenses.--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''.
                    (B) Adoption assistance programs.--Section 
                137(b)(2)(A) of such Code (relating to income 
                limitation) is amended by striking ``$75,000'' and 
                inserting ``$150,000''.
    (c) Year Credit Allowed.--Section 23(a)(2) of the Internal Revenue 
Code of 1986 (relating to year credit allowed) is amended by adding at 
the end the following new flush sentence:
        ``In the case of the adoption of a child with special needs, 
        the credit allowed under paragraph (1) shall be allowed for the 
        taxable year in which the adoption becomes final.''.
    (d) Repeal of Sunset Provisions.--
            (1) Children without special needs.--Paragraph (2) of 
        section 23(d) of the Internal Revenue Code of 1986 (relating to 
        definition of eligible child) 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.''.
            (2) Adoption Assistance Programs.--Section 137 of such Code 
        (relating to adoption assistance programs) is amended by 
        striking subsection (f).
    (e) Adjustment of Dollar and Income Limitations for Inflation.--
            (1) Adoption credit.--Section 23 of the Internal Revenue 
        Code of 1986 (relating to adoption expenses) is amended by 
        redesignating subsection (h) as subsection (i) and by inserting 
        after subsection (g) the following new subsection:
    ``(h) Adjustments for Inflation.--In the case of a taxable year 
beginning after December 31, 2002, each of the dollar amounts in 
subsection (a)(1)(B) and paragraphs (1) and (2)(A)(i) of subsection (b) 
shall be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins, determined by substituting `calendar year 2001' for 
        `calendar year 1992' in subparagraph (B) thereof.''.
            (2) Adoption assistance programs.--Section 137 of such Code 
        (relating to adoption assistance programs), as amended by 
        subsection (d), is amended by adding at the end the following 
        new subsection:
    ``(f) Adjustments for Inflation.--In the case of a taxable year 
beginning after December 31, 2002, each of the dollar amounts in 
subsection (a)(2) and paragraphs (1) and (2)(A) of subsection (b) shall 
be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins, determined by substituting `calendar year 2001' for 
        `calendar year 1992' in subparagraph (B) thereof.''.
    (f) Limitation Based on Amount of Tax.--
            (1) In general.--Section 23(c) of the Internal Revenue Code 
        of 1986 (relating to carryforwards of unused credit) is amended 
        by striking ``the limitation imposed'' and all that follows 
        through ``1400C)'' and inserting ``the applicable tax 
        limitation''.
            (2) Applicable tax limitation.--Section 23(d) of such Code 
        (relating to definitions) is amended by adding at the end the 
        following new paragraph:
            ``(4) Applicable tax limitation.--The term `applicable tax 
        limitation' means the sum of--
                    ``(A) the taxpayer's regular tax liability for the 
                taxable year, reduced (but not below zero) by the sum 
                of the credits allowed by sections 21, 22, 24 (other 
                than the amount of the increase under subsection (d) 
                thereof), 25, and 25A, and
                    ``(B) the tax imposed by section 55 for such 
                taxable year.''.
            (3) Conforming amendments.--
                    (A) Section 26(a) of such Code (relating to 
                limitation based on amount of tax) is amended by 
                inserting ``(other than section 23)'' after ``allowed 
                by this subpart''.
                    (B) Section 53(b)(1) of such Code (relating to 
                minimum tax credit) is amended by inserting ``reduced 
                by the aggregate amount taken into account under 
                section 23(d)(3)(B) for all such prior taxable years,'' 
                after ``1986,''.
    (g) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
[A]:
Hope for Children Act - Amends the Internal Revenue Code to increase the expenses allowable towards the adoption credit.