In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

    (a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986 
(relating to unified credit against estate tax) is amended to read as 
follows:
    ``(c) Applicable Credit Amount.--
            ``(1) In general.--For purposes of this section, the 
        applicable credit amount is the amount of the tentative tax 
        which would be determined under section 2001(c) if the amount 
        with respect to which such tentative tax is to be computed were 
        equal to the applicable exclusion amount.
            ``(2) Applicable exclusion amount.--
                    ``(A) In general.--For purposes of this subsection, 
                the applicable exclusion amount is $3,500,000.
                    ``(B) Inflation adjustment.--In the case of any 
                decedent dying in a calendar year after 2010, the 
                dollar amount in subparagraph (A) shall be increased by 
                an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for such 
                        calendar year by substituting `calendar year 
                        2009' for `calendar year 1992' in subparagraph 
                        (B) thereof.
                If any amount as adjusted under the preceding sentence 
                is not a multiple of $10,000, such amount shall be 
                rounded to the nearest multiple of $10,000.''.
    (b) Maximum Estate Tax Rate Equal to 45 Percent.--
            (1) In general.--Subsection (c) of section 2001 of the 
        Internal Revenue Code of 1986 (relating to imposition and rate 
        of tax) is amended--
                    (A) by striking ``but not over $2,000,000'' in the 
                table contained in paragraph (1),
                    (B) by striking the last 2 items in such table,
                    (C) by striking ``(1) in general.--'', and
                    (D) by striking paragraph (2).
            (2) Conforming amendment.--Paragraphs (1) and (2) of 
        section 2102(b) of such Code are amended to read as follows:
            ``(1) In general.--A credit in an amount that would be 
        determined under section 2010 as the applicable credit amount 
        if the applicable exclusion amount were $60,000 shall be 
        allowed against the tax imposed by section 2101.
            ``(2) Residents of possessions of the united states.--In 
        the case of a decedent who is considered to be a `nonresident 
        not a citizen of the United States' under section 2209, the 
        credit allowed under this subsection shall not be less than the 
        proportion of the amount that would be determined under section 
        2010 as the applicable credit amount if the applicable 
        exclusion amount were $175,000 which the value of that part of 
        the decedent's gross estate which at the time of the decedent's 
        death is situated in the United States bears to the value of 
        the decedent's entire gross estate, wherever situated.''.
    (c) Modifications of Estate and Gift Taxes To Reflect Differences 
in Unified Credit Resulting From Different Tax Rates.--
            (1) Estate tax.--
                    (A) In general.--Section 2001(b)(2) of the Internal 
                Revenue Code of 1986 (relating to computation of tax) 
                is amended by striking ``if the provisions of 
                subsection (c) (as in effect at the decedent's death)'' 
                and inserting ``if the modifications described in 
                subsection (g)''.
                    (B) Modifications.--Section 2001 of such Code is 
                amended by adding at the end the following new 
                subsection:
    ``(g) Modifications to Gift Tax Payable To Reflect Different Tax 
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or 
more gifts, the rates of tax under subsection (c) in effect at the 
decedent's death shall, in lieu of the rates of tax in effect at the 
time of such gifts, be used both to compute--
            ``(1) the tax imposed by chapter 12 with respect to such 
        gifts, and
            ``(2) the credit allowed against such tax under section 
        2505, including in computing--
                    ``(A) the applicable credit amount under section 
                2505(a)(1), and
                    ``(B) the sum of the amounts allowed as a credit 
                for all preceding periods under section 2505(a)(2).
        For purposes of paragraph (2)(A), the applicable credit amount 
        for any calendar year before 1998 is the amount which would be 
        determined under section 2010(c) if the applicable exclusion 
        amount were the dollar amount under section 6018(a)(1) for such 
        year.''.
            (2) Gift tax.--Section 2505(a) of such Code (relating to 
        unified credit against gift tax) is amended by adding at the 
        end the following new flush sentence:
``For purposes of applying paragraph (2) for any calendar year, the 
rates of tax in effect under section 2502(a)(2) for such calendar year 
shall, in lieu of the rates of tax in effect for preceding calendar 
periods, be used in determining the amounts allowable as a credit under 
this section for all preceding calendar periods.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, generation-skipping transfers, and 
gifts made, after December 31, 2009.
    (e) Additional Modifications to Estate Tax.--
            (1) In general.--Subtitles A and E of title V of the 
        Economic Growth and Tax Relief Reconciliation Act of 2001, and 
        the amendments made by such subtitles, are hereby repealed; and 
        the Internal Revenue Code of 1986 shall be applied as if such 
        subtitles, and amendments, had never been enacted.
            (2) Sunset not to apply.--
                    (A) Subsection (a) of section 901 of the Economic 
                Growth and Tax Relief Reconciliation Act of 2001 is 
                amended by striking ``this Act'' and all that follows 
                and inserting ``this Act (other than title V) shall not 
                apply to taxable, plan, or limitation years beginning 
                after December 31, 2010.''.
                    (B) Subsection (b) of such section 901 is amended 
                by striking ``, estates, gifts, and transfers''.
            (3) Repeal of deadwood.--
                    (A) Sections 2011, 2057, and 2604 of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) The table of sections for part II of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2011.
                    (C) The table of sections for part IV of subchapter 
                A of chapter 11 of such Code is amended by striking the 
                item relating to section 2057.
                    (D) The table of sections for subchapter A of 
                chapter 13 of such Code is amended by striking the item 
                relating to section 2604.
    (f) Sense of the Senate Regarding Revenue Neutrality.--It is the 
sense of the Senate that any reduction in Federal revenues resulting 
from the provisions of, and amendments made by, this section should be 
fully offset.

Answer: Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Adults Achieving the American Dream 
Act of 2007''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) According to the National Assessment of Adult Literacy, 
        93 million adults in the United States have limited reading, 
        writing, and mathematics skills, and 14 percent of adults in 
        the United States have below basic proficiency in prose 
        literacy.
            (2) According to the United States Census, nearly 16 
        percent of adults over the age of 25 have not attained a high 
        school diploma or its equivalent.
            (3) According to the United States Census, over 23 million 
        individuals speak do not speak English well.
            (4) An estimated 8 million aliens admitted for lawful 
        permanent residency are eligible to apply for United States 
        citizenship.
            (5) Recent reports indicate that a majority of Adult 
        English as a Second Language programs have waiting lists, and 
        some such programs have dropped waiting lists because of the 
        extreme demand for English as a second language services.
            (6) Only three percent of the 93 million adults who could 
        benefit from adult education services, English literacy, and 
        civics education programs actually participate in such services 
        and programs.
            (7) There is a growing and urgent need for additional adult 
        education, English literacy, and civics education programs for 
        adults in the United States.

SEC. 3. AMENDMENTS TO THE ADULT EDUCATION AND FAMILY LITERACY ACT.

    (a) Integrated English Literacy and Civics Education Program.--
Section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 
9202) is amended by adding at the end the following new paragraph:
            ``(19) Integrated english literacy and civics education 
        programs.--The term `integrated English literacy and civics 
        education programs' means programs of instruction designed to 
        help an individual of limited English proficiency achieve 
        competence in English through contextualized instruction on the 
        rights and responsibilities of citizenship, naturalization 
        procedures, civic participation, and United States history and 
        government to help such an individual acquire the skills and 
        knowledge to become an active and informed parent, worker, and 
        community member.''.
    (b) Authorization of Appropriations.--Section 205 of such Act (20 
U.S.C. 9204) is amended by inserting before the period at the end the 
following: ``, $650,000,000 for fiscal year 2008, $750,000,000 for 
fiscal year 2009, $850,000,000 for fiscal year 2010, $950,000,000 for 
fiscal year 2011, $1,100,000,000 for fiscal year 2012, and 
$1,200,000,000 for fiscal year 2013''.
    (c) Reservation of Funds.--Section 211(a) of such Act (20 U.S.C. 
9211(a)) is amended--
            (1) in paragraph (1), by striking ``$8,000,000'' and 
        inserting ``$15,000,000'';
            (2) in paragraph (2)--
                    (A) by striking ``1.5 percent'' and inserting 
                ``1.25 percent'';
                    (B) by striking ``$8,000,000'' and inserting 
                ``$12,000,000''; and
                    (C) by striking ``and'' at the end;
            (3) in paragraph (3), by striking the period at the end and 
        inserting ``; and''; and
            (4) by adding at the end the following new paragraph:
            ``(4) shall reserve 12 percent of the amount that remains 
        after reserving and making available funds under paragraphs 
        (1), (2), and (3) to carry out section 244.''.
    (d) National Institute for Literacy.--Section 242(c)(1) of such Act 
(20 U.S.C. 9252(c)(1)) is amended--
            (1) in subparagraph (A)--
                    (A) by redesignating clauses (ii), (iii), and (iv) 
                as clauses (iii), (iv), and (v), respectively; and
                    (B) by inserting after clause (i) the following new 
                clause:
                            ``(ii) effective practices in the provision 
                        of integrated English literacy and civics 
                        education programs;'';
            (2) by redesignating subparagraphs (G), (H), and (I) as 
        subparagraphs (H), (I), and (J), respectively; and
            (3) by inserting after subparagraph (F) the following new 
        subparagraph:
                    ``(G) to coordinate and share information with 
                national organizations and associations that are 
                interested in integrated English literacy and civics 
                education programs;''.
    (e) National Leadership Activities.--Section 243 of such Act (20 
U.S.C. 9253) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (A), by inserting ``, and 
                integrated English literacy and civics education 
                programs'' before the semicolon at the end; and
                    (B) in subparagraph (B), by inserting ``and 
                integrated English literacy and civics education 
                programs'' before ``based on scientific evidence'';
            (2) in paragraph (2)--
                    (A) in subparagraph (B), by inserting ``, and 
                integrated English literacy and civics education 
                programs'' before the semicolon at the end;
                    (B) in subparagraph (D)(ii), insert ``integrated 
                English literacy and civics education programs,'' 
                before ``and workplace literacy programs'';
                    (C) in subparagraph (E)--
                            (i) in clause (i), insert ``, and 
                        integrated English literacy and civics 
                        education programs'' before the semicolon at 
                        the end;
                            (ii) in clause (iii), by striking ``and'' 
                        at the end;
                            (iii) in clause (iv)--
                                    (I) by inserting ``and section 
                                244'' after ``section 231''; and
                                    (II) by striking the period at the 
                                end and inserting ``; and''; and
                            (iv) by adding at the end the following new 
                        clause:
                            ``(v) the extent to which integrated 
                        English literacy and civics education programs 
                        carried out under section 244 lead participants 
                        in such programs to increase their civic 
                        participation and, if applicable, lead such 
                        participants to become United States 
                        citizens.''.
    (f) Integrated English Literacy and Civics Education.--Chapter 4 of 
subtitle A of such Act (20 U.S.C. 9251 et seq.) is amended by adding at 
the end the following new section:

``SEC. 244. INTEGRATED ENGLISH LITERACY AND CIVICS EDUCATION PROGRAMS.

    ``(a) In General.--From funds reserved under section 211(a)(4) for 
each fiscal year, the Secretary shall award grants to States, from 
allocations under subsection (b), for integrated English literacy and 
civics education programs.
    ``(b) Allocations.--
            ``(1) In general.--Subject to paragraph (2) and with 
        respect to funds described in subsection (a), the Secretary 
        shall allocate--
                    ``(A) 65 percent to States on the basis of a 
                State's need for integrated English and civics 
                education programs, as determined by calculating each 
                State's share of a ten-year average of the data 
                compiled by the Office of Immigration Statistics of the 
                Department of Homeland Security, for immigrants 
                admitted for lawful permanent residence for the ten 
                most recent years; and
                    ``(B) 35 percent to the States on the basis of 
                whether the State experienced growth, as measured by 
                the average of the three most recent years for which 
                data compiled by the Office of Immigration Statistics 
                of the Department of Homeland Security are available, 
                for immigrants admitted for lawful permanent residence.
            ``(2) Minimum.--No State shall receive an allocation under 
        paragraph (1) in an amount that is less than $60,000.''.

SEC. 4. EXPANDING EVEN START FAMILY LITERACY PROGRAMS.

    Section 1002(b)(3) of the Elementary and Secondary Education Act of 
1965 is amended to read as follows:
            ``(3) Even start.--For the purpose of carrying out subpart 
        3 of part B, there are authorized to be appropriated 
        $500,000,000 for fiscal year 2008 and such sums as may be 
        necessary for each of the 5 succeeding fiscal years.''.

SEC. 5. RESEARCH IN ADULT EDUCATION.

    (a) In General.--Section 133(c)(A) of the Education Sciences Reform 
Act of 2002 (20 U.S.C. 9533(c)(A)) is amended by inserting ``education 
and'' before ``literacy''.
    (b) National Research and Development Center.--
            (1) In general.--The Secretary of Education shall direct 
        the Commissioner for Education Research of the National Center 
        for Education Research established pursuant to section 131 of 
        the Education Sciences Reform Act of 2002 (20 U.S.C. 9531) to 
        establish a national research and development center for adult 
        education and literacy as described in section 133(c)(A) of 
        such Act (22 U.S.C. 9533(c)(A)) (as amended by subsection (a)).
            (2) Provision for expansion of research.--If, as of the 
        date of the enactment of this Act, the Commissioner has 
        established a center for adult literacy in accordance with 
        section 133(c)(A) of the Education Sciences Reform Act of 2002, 
        the Commissioner shall expand the topic of research of such 
        center to include adult education, in accordance with the 
        amendment made by subsection (a).

SEC. 6. IMMIGRANTS TO NEW AMERICANS.

    The Secretary of Homeland Security shall transfer to the Secretary 
of Education to carry out integrated English literacy and civics 
education programs under section 244 of the Adult Education and Family 
Literacy Act (as added by section 3(f) of this Act) two percent of all 
fees collected under section 218(a)(2) of the Immigration and 
Nationality Act (8 U.S.C. 1188(a)(2)) and two percent of all civil 
penalties collected under section 274A(e)(4) of such Act (8 U.S.C. 
1324a(e)(4)).

SEC. 7. CREDIT FOR EMPLOYER PROVIDED ADULT ENGLISH LITERACY AND BASIC 
              EDUCATION PROGRAMS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45O. EMPLOYER-PROVIDED ADULT ENGLISH LITERACY AND BASIC 
              EDUCATION PROGRAMS.

    ``(a) In General.--For purposes of section 38, the credit 
determined under this section with respect to any employer for the 
taxable year is an amount equal to 20 percent of qualified education 
program expenses for the taxable year.
    ``(b) Limitation.--The amount of the credit determined under 
subsection (a) shall not exceed an amount equal to the product of 
$1,000 multiplied by the average number of full-time employees of the 
employer for the taxable year.
    ``(c) Qualified Education Program Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualified education program 
        expenses' means expenses paid or incurred by an employer to 
        make available qualified education to employees of the 
        employer, who are individuals of limited English proficiency or 
        have not received a secondary school diploma, or its recognized 
        equivalent, or who lack sufficient mastery of basic educational 
        skills to enable the individuals to function effectively in 
        society.
            ``(2) Qualified education.--The term `qualified education' 
        means adult education and literacy activities provided--
                    ``(A) by an eligible provider which for the fiscal 
                year ending during the employer's taxable year receives 
                Federal funds under section 231 of the Adult Education 
                and Family Literacy Act for adult education and 
                literacy activities, or
                    ``(B) in curriculum approved by an eligible agency.
            ``(3) Other terms defined.--The terms `individuals of 
        limited English proficiency', `eligible provider', `adult 
        education and literacy activities', and `eligible agency' shall 
        have the respective meanings given to such terms in the Adult 
        Education and Family Literacy Act.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Full-time employment.--An employee shall be 
        considered full-time if such employee is employed at least 30 
        hours per week for 25 or more calendar weeks in the taxable 
        year.
            ``(2) Aggregation rule.--All persons treated as a single 
        employer under subsection (a) or (b) or section 52, or 
        subsection (m) or (o) of section 414, shall be treated as one 
        person.
    ``(e) Denial of Double Benefit.--No deduction or credit shall be 
allowed under any other provision of this chapter for any amount taken 
into account in determining the credit under this section.
    ``(f) Election To Have Credit Not Apply.--A taxpayer may elect (at 
such time and in such manner as the Secretary may by regulations 
prescribe) to have this section not apply for any taxable year.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of such Code (relating to current year business credit) 
is amended by striking ``plus'' at the end of paragraph (30), by 
striking the period at the end of paragraph (31) and inserting ``, 
plus'', and by adding at the end the following new paragraph:
            ``(32) the adult English literacy and basic education 
        programs credit determined under section 45O.''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the such Code is amended by 
adding at the end the following new item:

``45O. Employer-provided adult English literacy and basic education 
                            programs.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.

Answer: Adults Achieving the American Dream Act of 2007 - Amends the Adult Education and Family Literacy Act to reauthorize appropriations through FY2013 for adult education and literacy services, including integrated English literacy and civics education programs. Increases the maximum amounts that can be reserved from such funds for: (1) the National Institute for Literacy; and (2) national leadership activities. Reserves an amount for integrated English literacy and civics education programs.

Directs the Secretary of Education to award grants to states for integrated English literacy and civics education programs for immigrants admitted for lawful residence in the United States.

Amends the Elementary and Secondary Education Act of 1965 to reauthorize appropriations for Even Start Family Literacy Programs for FY2008 and each of the five succeeding fiscal years.

Amends the Education Sciences Reform Act of 2002 to require the establishment of a national research and development center that includes research in adult education.

Amends the Internal Revenue Code to allow a tax credit for employer-provided adult education and literacy programs.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Adoption Incentive Program 
Reauthorization Act of 2003''.

SEC. 2. ADOPTION INCENTIVE PAYMENTS.

    (a) Reauthorization.--
            (1) In general.--Section 473A of the Social Security Act 
        (42 U.S.C. 673b) is amended--
                    (A) in subsection (b)(5), by striking ``1998 
                through 2002'' and inserting ``2004 through 2008''; and
                    (B) in subsection (h)--
                            (i) in paragraph (1), by striking 
                        ``Secretary'' and all that follows through the 
                        period and inserting ``Secretary, $43,000,000 
                        for each of fiscal years 2004 through 2008.''; 
                        and
                            (ii) in paragraph (2), by striking ``2003'' 
                        and inserting ``2008''.
            (2) Older child baseline.--
                    (A) Determinations of number of adoptions.--Section 
                473A(c)(2) of the Social Security Act (42 U.S.C. 
                673b(c)(2)) is amended to read as follows:
            ``(2) Determination of numbers of adoptions based on afcars 
        data.--The Secretary shall determine the numbers of foster 
        child adoptions and of older child adoptions in a State during 
        each of fiscal years 2004 through 2008, for purposes of this 
        section, on the basis of data meeting the requirements of the 
        system established pursuant to section 479, as reported by the 
        State and approved by the Secretary by August 1 of the 
        succeeding fiscal year.''.
                    (B) Adoption incentive payment.--Section 
                473A(d)(1)(B) of the Social Security Act (42 U.S.C. 
                673b(d)(1)(B)) is amended--
                            (i) by striking ``$2,000'' and inserting 
                        ``$6,000''; and
                            (ii) by striking ``special needs'' each 
                        place it appears and inserting ``older child''.
                    (C) Definitions.--Section 473A(g) of the Social 
                Security Act (42 U.S.C. 673b(g)) is amended--
                            (i) by striking paragraph (2) and inserting 
                        the following:
            ``(2) Older child adoption.--The term `older child 
        adoption' means the final adoption of a child who has attained 
        age 9 and--
                    ``(A) at the time of adoptive placement, was in 
                foster care under the supervision of the State; or
                    ``(B) for whom an adoption assistance agreement is 
                in effect under section 473.''; and
                            (ii) by striking paragraph (4), and 
                        inserting the following:
            ``(4) Base number of older child adoptions.--The term `base 
        number of older child adoptions for a State' means--
                    ``(A) with respect to fiscal year 2004, the number 
                of older child adoptions in the State in fiscal year 
                2003; and
                    ``(B) with respect to any subsequent fiscal year, 
                the number of older child adoptions in the State in the 
                fiscal year for which the number is the greatest in the 
                period that begins with fiscal year 2003 and ends with 
                the fiscal year preceding such fiscal year.''.
            (3) Conforming amendments.--
                    (A) Health insurance coverage for children with 
                special needs.--Section 473A(b)(4) of the Social 
                Security Act (42 U.S.C. 673b(b)(4)) is amended by 
                striking ``fiscal years 2001 and 2002'' and inserting 
                ``each of fiscal years 2004 through 2008''.
                    (B) Data requirements.--Section 473A(c)(1) of the 
                Social Security Act (42 U.S.C. 673b(c)(1)) is amended 
                to read as follows:
            ``(1) In general.--A State is in compliance with this 
        subsection for a fiscal year if the State has provided to the 
        Secretary the data described in paragraph (2) for the fiscal 
        year that precedes the fiscal year for which the State seeks a 
        grant under this section.''.
                    (C) Definition of base number of foster child 
                adoptions.--Section 473A(g)(3) of the Social Security 
                Act (42 U.S.C. 673b(g)(3)) is amended--
                            (i) by striking ``means'' and all that 
                        follows through ``any subsequent fiscal year,'' 
                        and inserting ``means, with respect to a fiscal 
                        year,''; and
                            (ii) by striking ``such subsequent fiscal 
                        year'' and inserting ``such fiscal year''.
                    (D) Technical assistance.--Section 473A(i)(4) of 
                the Social Security Act (42 U.S.C. 673b(i)(4)) is 
                amended by striking ``1998 through 2000'' and inserting 
                ``2004 through 2008''.
    (b) Discretionary Cap Adjustment.--
            (1) Section 251.--Section 251(b)(2)(G) of the Balanced 
        Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 
        901(b)(2)(G)) is amended--
                    (A) in the matter preceding clause (i), by striking 
                ``1999, 2000, 2001, 2002, or 2003'' and inserting 
                ``2004, 2005, 2006, 2007, or 2008''; and
                    (B) in clause (i), by striking ``$20,000,000'' and 
                inserting ``$43,000,000''.
            (2) Section 314.--Section 314(b)(6) of the Congressional 
        Budget Act of 1974 (2 U.S.C. 645(b)(6)) is amended--
                    (A) by striking ``1999, 2000, 2001, 2002, or 2003'' 
                and inserting ``2004, 2005, 2006, 2007, or 2008''; and
                    (B) by striking ``$20,000,000'' and inserting 
                ``$43,000,000''.
    (c) Effective Date.--The amendments made by this section take 
effect on October 1, 2003.

Answer:
Adoption Incentive Program Reauthorization Act of 2003 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to reauthorize adoption incentive payments and to revise requirements with respect to determination of numbers of adoptions of older children.

Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and the Congressional Budget Act of 1974 to increase the congressional discretionary spending limit with respect to adoption incentive payments.