26 U.S.C. 137: Adoption assistance programs

2021

• Pub. L. 117–2 inserted "85(c)" before "221". (American Rescue Plan Act of 2021) Law text · (b)

2020

• Pub. L. 116–260 struck out "222," after "sections 221,". (Consolidated Appropriations Act, 2021) Law text · (b)

2018

• Pub. L. 115–141 substituted "section 541" for "section 514" in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (c)

2017

• Pub. L. 115–97, §13305(b)(1), struck out "199," before "221". Law text · (b)
• Pub. L. 115–97, §11002(d)(1)(N), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (f)

2010

• 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. (Patient Protection and Affordable Care Act) Law text · (a)
• 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. (Patient Protection and Affordable Care Act) Law text · (b)
• 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. (Patient Protection and Affordable Care Act) Law text · (d)
• 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. (Patient Protection and Affordable Care Act) Law text · (e)
• 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 b… (Patient Protection and Affordable Care Act) Law text · (f)

2004

• Pub. L. 108–311 amended directory language of Pub. L. 107–147, §411(c)(2)(B). See 2002 Amendment note below. (Working Families Tax Relief Act of 2004) Law text · (b)
• Pub. L. 108–357 inserted "199," before "221". (American Jobs Creation Act of 2004) Law text · (b)

2002

• 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 … (Job Creation and Worker Assistance Act of 2002) Law text · (a)
• Pub. L. 107–147, §411(c)(2)(B), as amended by Pub. L. 108–311, substituted "subsection (a)" for "subsection (a)(1)". (Job Creation and Worker Assistance Act of 2002) Law text · (b)
• 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." (Job Creation and Worker Assistance Act of 2002) Law text · (f)

2001

• Pub. L. 107–16, §202(a)(2), 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 adop… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §202(b)(1)(B), substituted "subsection (a)(1)" for "subsection (a)" and "$10,000" for "$5,000 ($6,000, in the case of a child with special needs)". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(b)(2)(B), substituted "$150,000" for "$75,000". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §431(c)(1), inserted "222," after "221,". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(d)(2), (e)(2), 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." (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (f)

1998

• Pub. L. 105–277 inserted "221," after "and sections". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (b)

1997

• Pub. L. 105–34 substituted "of the amounts paid or expenses incurred which may be taken into account" for "amount excludable from gross income". (Taxpayer Relief Act of 1997) Law text · (b)