To amend the Internal Revenue Code of 1986 to increase the income limitation with respect to the credit against tax for qualified adoption expenses and to increase the dollar limitation with respect to such credit in the case of an adoption of a child with special needs or a child age 9 or older.
Older Kids Act of 2006 - Amends Internal Revenue Code provisions allowing a tax credit for adoption expenses to increase: (1) the dollar limitation on the amount of adoption expenses eligible for the credit for children with special needs or children age nine or older; and (2) the adjusted gross income limitation applicable to such credit.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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