<?xml version="1.0" encoding="UTF-8"?><BillSummaries>
    <item congress="117" measure-type="hr" measure-number="9612" measure-id="id117hr9612" originChamber="HOUSE" orig-publish-date="2022-12-16" update-date="2023-01-18">
        <title>Protecting Adopting Families from Audits Act</title>
        <summary summary-id="id117hr9612v00" currentChamber="HOUSE" update-date="2023-01-18">
            <action-date>2022-12-16</action-date>
            <action-desc>Introduced in House</action-desc>
            <summary-text><![CDATA[
     <p> <strong>Protecting Adopting Families from Audits Act </strong></p> <p>This bill requires the Internal Revenue Service (IRS) to submit a written report to the congressional tax committees comparing the audit rate of individual taxpayers who claim the adoption tax credit to the audit rate of those taxpayers who do not claim such credit. The initial report must be submitted not later than the end of 2023 and then annually thereafter through 2036.</p> <p>The IRS must also submit a written report regarding its audit practices for individuals who claim refundable and nonrefundable tax credits.</p>
  ]]></summary-text>
        </summary>
    </item>
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        <dc:language>EN</dc:language>
        <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
        <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
        <dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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</BillSummaries>
