Adoption Tax Relief Guarantee Act

Adoption Tax Relief Guarantee Act - Exempts provisions expanding the adoption tax credit and adoption assistance programs enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 from the general terminating (sunset) provisions of that Act.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 246 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 246

      To 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 1, 2005

   Mr. Bunning (for himself, Mr. Nelson of Nebraska, Mr. DeMint, Mr. 
Craig, Mr. Inhofe, Mr. Brownback, Mr. Lugar, Mr. Santorum, Mr. Coleman, 
 and Mr. Domenici) introduced the following bill; which was read twice 
                and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
      To 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as ``The Adoption Tax Relief Guarantee Act''.

SEC. 2. REPEAL OF APPLICABILITY OF SUNSET OF THE ECONOMIC GROWTH AND 
              TAX RELIEF RECONCILIATION ACT OF 2001 WITH RESPECT TO 
              ADOPTION CREDIT AND ADOPTION ASSISTANCE PROGRAMS.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is amended by adding at the end the following new 
subsection:
    ``(c) Exception.--Subsection (a) shall not apply to the amendments 
made by section 202 (relating to expansion of adoption credit and 
adoption assistance programs).''.
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