HR 347 · 109th Congress · Taxation
To amend the Internal Revenue Code of 1986 to provide that the credit for adoption expenses shall be permanent and to repeal the 5-year limitation on carryforwards of unused credit.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2005-01-25)
Plain Language Summary
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Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 expanding the tax credit for adoption expenses permanent. Repeals the five-year limitation on carryforwards of unused adoption credit amounts.…
Summarized by Claude AI · Non-partisan · For informational purposes only