H.R. 347 — 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.

Summary

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.

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Related Legislation

H.R. 268To repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to the expansion of the adoption credit and adoption assistance programs.
2005-01-06Referred to the House Committee on Ways and Means.
Related
H.R. 305Adoption Tax Relief Guarantee Act of 2005
2005-01-25Referred to the House Committee on Ways and Means.
Related
S. 246Adoption Tax Relief Guarantee Act
2005-02-01Read twice and referred to the Committee on Finance.
Related

Legislative Actions

2005-01-25
Introduced in House
2005-01-25
Introduced in House
2005-01-25
Referred to the House Committee on Ways and Means.

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.

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