Source: http://www4.law.cornell.edu/uscode/text/26/137?quicktabs_8=1
Timestamp: 2013-12-11 11:49:24
Document Index: 327549715

Matched Legal Cases: ['§ 137', '§ 137', '§ 137', '§ 1807', '§ 1601', '§ 4003', '§ 202', '§ 431', '§ 411', '§ 403', '§ 102', '§ 10909', '§ 101', '§ 10909', '§ 10909', '§ 10909', '§ 10909', '§ 10909', '§ 411', '§ 411', '§ 411', '§ 418', '§ 202', '§ 202', '§ 202', '§ 431', '§ 202']

26 USC § 137 - Adoption assistance programs | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part III › § 137 › prevnext
26 USC § 137 - Adoption assistance programs
$10,000 exclusion for adoption of child with special needs regardless of expenses
Determination of adjusted gross income
without regard to this section and sections 199, 221, 222, 911, 931, and 933, and
For purposes of this section, an adoption assistance program is a separate written plan of an employer for the exclusive benefit of such employer’s employees—
which meets requirements similar to the requirements of paragraphs (2), (3), (5), and (6) of section 127
An adoption reimbursement program operated under section 1052 of title 10, United States Code (relating to armed forces) or section 514 of title 14, United States Code (relating to members of the Coast Guard) shall be treated as an adoption assistance program for purposes of this section.
For purposes of this section, the term “qualified adoption expenses” has the meaning given such term by section 23
(d) (determined without regard to reimbursements under this section).
Rules similar to the rules of subsections (e), (f), and (g) ofsection 23 shall apply for purposes of this section.
(Added Pub. L. 104–188, title I, § 1807(b),Aug. 20, 1996, 110 Stat. 1901; amended Pub. L. 105–34, title XVI, § 1601(h)(2)(C),Aug. 5, 1997, 111 Stat. 1092; Pub. L. 105–277, div. J, title IV, § 4003(a)(2)(C),Oct. 21, 1998, 112 Stat. 2681–908; Pub. L. 107–16, title II, § 202(a)(2), (b)(1)(B), (2)(B), (d)(2), (e)(2), title IV, § 431(c)(1),June 7, 2001, 115 Stat. 47, 48, 68; Pub. L. 107–147, title IV, §§ 411(c)(2), 418
(a)(2),Mar. 9, 2002, 116 Stat. 45, 57; Pub. L. 108–311, title IV, § 403(e),Oct. 4, 2004, 118 Stat. 1188; Pub. L. 108–357, title I, § 102(d)(1),Oct. 22, 2004, 118 Stat. 1428; Pub. L. 111–148, title X, § 10909(a)(2), (b)(2)(J), (c),Mar. 23, 2010, 124 Stat. 1022, 1023; Pub. L. 111–312, title I, § 101(b)(1),Dec. 17, 2010, 124 Stat. 3298.)
A prior section 137 was renumbered section 140 of this title.
2010—Subsec. (a)(2). Pub. L. 111–148, § 10909(a)(2)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000” in heading and text. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (b)(1). Pub. L. 111–148, § 10909(a)(2)(A), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (d). Pub. L. 111–148, § 10909(b)(2)(J)(i), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C
(d)” for “section 23
(d)”. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (e). Pub. L. 111–148, § 10909(b)(2)(J)(ii), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C” for “section 23”. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (f). Pub. L. 111–148, § 10909(a)(2)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (f) generally. See Effective and Termination Dates of 2010 Amendment note below. Prior to amendment subsec. (f) read as follows: “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—
“(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.
If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.”
2004—Subsec. (b)(1). Pub. L. 108–311amended directory language of Pub. L. 107–147, § 411(c)(2)(B). See 2002 Amendment note below.
Subsec. (b)(3)(A). Pub. L. 108–357inserted “199,” before “221”.
2002—Subsec. (a). Pub. L. 107–147, § 411(c)(2)(A), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “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—
Subsec. (b)(1). Pub. L. 107–147, § 411(c)(2)(B), as amended by Pub. L. 108–311, substituted “subsection (a)” for “subsection (a)(1)”.
Subsec. (f). Pub. L. 107–147, § 418(a)(2), inserted at end “If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.”
2001—Subsec. (a). Pub. L. 107–16, §§ 202(a)(2), 901, temporarily reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Gross income of an employee does not include amounts paid or expenses incurred by the employer for qualified adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program.” See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (b)(1). Pub. L. 107–16, §§ 202(b)(1)(B), 901, temporarily substituted “subsection (a)(1)” for “subsection (a)” and “$10,000” for “$5,000 ($6,000, in the case of a child with special needs)”. See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (b)(2)(A). Pub. L. 107–16, §§ 202(b)(2)(B), 901, temporarily substituted “$150,000” for “$75,000”. See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (b)(3)(A). Pub. L. 107–16, §§ 431(c)(1), 901, temporarily inserted “222,” after “221,”. See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (f). Pub. L. 107–16, §§ 202(d)(2), (e)(2), 901, temporarily added subsec. (f) and struck out heading and text of former subsec. (f). Text read as follows: “This section shall not apply to amounts paid or expenses incurred after December 31, 2001.” See Effective and Termination Dates of 2001 Amendment note below.
1998—Subsec. (b)(3)(A). Pub. L. 105–277inserted “221,” after “and sections”.
1997—Subsec. (b)(1). Pub. L. 105–34substituted “of the amounts paid or expenses incurred which may be taken into account” for “amount excludable from gross income”.
Amendment by Pub. L. 108–311effective as if included in the provisions of the Job Creation and Worker Assistance Act of 2002, Pub. L. 107–147, to which such amendment relates, see section 403(f) ofPub. L. 108–311, set out as a note under section 56 of this title.
Amendment by section 411(c)(2) ofPub. L. 107–147applicable to taxable years beginning after Dec. 31, 2002, except that amendment by section 411
(c)(2)(B) applicable to taxable years beginning after Dec. 31, 2001, see section 411(c)(3) ofPub. L. 107–147, set out as a note under section 36C of this title.
Amendment by section 418(a)(2) ofPub. L. 107–147effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 418(c) ofPub. L. 107–147, set out as a note under section 21 of this title.
Amendment by section 202(b)(1)(B), (2)(B), (d)(2), (e)(2) ofPub. L. 107–16applicable to taxable years beginning after Dec. 31, 2001, see section 202(g)(1) ofPub. L. 107–16, set out as a note under section 36C of this title.
Amendment by section 202(a)(2) ofPub. L. 107–16applicable to taxable years beginning after Dec. 31, 2002, see section 202(g)(2) ofPub. L. 107–16, set out as a note under section 36C of this title.
Amendment by section 431(c)(1) ofPub. L. 107–16applicable to payments made in taxable years beginning after Dec. 31, 2001, see section 431(d) ofPub. L. 107–16, set out as a note under section 62 of this title.
Section applicable to taxable years beginning after Dec. 31, 1996, see section 1807(e) ofPub. L. 104–188, set out as a note under section 36C of this title.