26 U.S.C. 23: Adoption expenses

2018

• Pub. L. 115–141 substituted "section 25D" for "sections 25D and 1400C". (Consolidated Appropriations Act, 2018) Law text · (c)

2017

• Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (h)

2013

• Pub. L. 112–240, §104(c)(2)(A)(i), struck out par. (4). Prior to amendment, text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of— (American Taxpayer Relief Act of 2012) Law text · (b)
• Pub. L. 112–240, §104(c)(2)(A)(ii), (iii), added par. (1), redesignated par. (3) as (2), and struck out former pars. (1) and (2) which related to rule for years in which all personal credits allowed against regular and alternative minimum tax and rule for other years, respectively. (American Taxpayer Relief Act of 2012) Law text · (c)

2010

• Pub. L. 111–148, §10909(a)(1)(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)(1)(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)(I)(i), (c), as amended by Pub. L. 111–312, temporarily struck out par. (4). Text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the … (Patient Protection and Affordable Care Act) Law text · (b)
• Pub. L. 111–148, §10909(b)(2)(I)(ii), (c), as amended by Pub. L. 111–312, temporarily struck out subsec. (c) which related to carryforwards of unused credit. See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (c)
• Pub. L. 111–148, §10909(a)(1)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (h) generally. Prior to amendment, subsec. (h) related to adjustments for inflation. See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (h)

2008

• Pub. L. 110–343 inserted "and section 25D" after "this section". (Emergency Economic Stabilization Act of 2008) Law text · (b)

2005

• Pub. L. 109–135, §402(i)(3)(A)(i), substituted "In the case of a taxable year to which section 26(a)(2) does not apply, the credit" for "The credit" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (b)
• Pub. L. 109–135, §402(i)(3)(A)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by subsection (b)(4) for such taxable year, such … (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–58, §1335(b)(1), which directed amendment of subsec. (c) by substituting "this section, section 25D, and section 1400C" for "this section and section 1400C", was repealed by Pub. L. 109–135, §402(i)(4). See Effective and Termination Dates of 2005 Amendment notes below. (Energy Policy Act of 2005) Law text · (c)

2002

• Pub. L. 107–147, §411(c)(1)(A), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter— (Job Creation and Worker Assistance Act of 2002) Law text · (a)
• Pub. L. 107–147, §411(c)(1)(C), struck out concluding provisions which read as follows: "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." (Job Creation and Worker Assistance Act of 2002) Law text · (a)
• Pub. L. 107–147, §411(c)(1)(B), added par. (3). (Job Creation and Worker Assistance Act of 2002) Law text · (a)
• Pub. L. 107–147, §411(c)(1)(D), substituted "subsection (a)" for "subsection (a)(1)(A)". (Job Creation and Worker Assistance Act of 2002) Law text · (b)
• Pub. L. 107–147, §418(a)(1), substituted "subsection (a)(3)" for "subsection (a)(1)(B)" in introductory provisions and inserted concluding provisions. (Job Creation and Worker Assistance Act of 2002) Law text · (h)
• Pub. L. 107–147, §411(c)(1)(E), substituted "the dollar amounts in subsections (a)(3) and (b)(1)" for "the dollar limitation in subsection (b)(1)". (Job Creation and Worker Assistance Act of 2002) Law text · (i)

2001

• Pub. L. 107–16, §202(a)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incur… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §202(c), inserted concluding provisions. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §202(b)(1)(A), substituted "subsection (a)(1)(A)" for "subsection (a)" and "$10,000" for "$5,000" and struck out "($6,000, in the case of a child with special needs)" before period at end. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(b)(2)(A), substituted "$150,000" for "$75,000". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(f)(1), added par. (4). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §202(f)(2)(A), substituted "subsection (b)(4)" for "section 26(a)" and struck out "reduced by the sum of the credits allowable under this subpart (other than this section and sections 24 and 1400C)" before ", such excess". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §201(b)(2)(E), substituted "and sections 24 and 1400C" for "and section 1400C". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §202(d)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The term 'eligible child' means any individual— (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)
• Pub. L. 107–16, §202(e)(1), added subsec. (h) and redesignated former subsec. (h) as (i). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (h), (i)

1998

• Pub. L. 105–206, §6018(f)(1), inserted "(determined without regard to subsection (c))" after "for any taxable year" in introductory provisions. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b)
• Pub. L. 105–206, §6008(d)(6), inserted "and section 1400C" after "other than this section". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)

1997

• Pub. L. 105–34, §1601(h)(2)(A), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The credit under paragraph (1) with respect to any expense shall be allowed— (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1601(h)(2)(B), substituted "determined without regard to sections 911, 931, and 933." for "determined— (Taxpayer Relief Act of 1997) Law text · (b)