H.R. 1057

Adoption Tax Relief Guarantee Act

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        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1057 Received in Senate (RDS)]

2d Session
H. R. 1057

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IN THE SENATE OF THE UNITED STATES

September 27, 2004

Received

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AN ACT

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).''.

Passed the House of Representatives September 23, 2004.

Attest:

JEFF TRANDAHL,

Clerk.