[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1741 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1741

 To amend the Internal Revenue Code of 1986 to allow taxpayers in the 
process of adopting a child to use alternative information, rather than 
        a TIN, to claim the dependency exemption for the child.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 22, 1997

Ms. Pryce of Ohio introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow taxpayers in the 
process of adopting a child to use alternative information, rather than 
        a TIN, to claim the dependency exemption for the child.

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

SECTION 1. USE OF ALTERNATIVE INFORMATION, RATHER THAN TIN, TO CLAIM 
              DEPENDENCY EXEMPTION FOR CHILD IN PROCESS OF ADOPTION.

    (a) In General.--Subsection (e) of section 151 of the Internal 
Revenue Code of 1986 (relating to allowance of deductions for personal 
exemptions) is amended to read as follows:
    ``(e) Identifying Information Required.--
            ``(1) Except as provided in paragraph (2), no exemption 
        shall be allowed under this section with respect to any 
        individual unless the TIN of such individual is included on the 
        return claiming the exemption.
            ``(2) Special rules for individuals in process of 
        adoption.--In the case of an individual whom the taxpayer is in 
        the process of adopting, the taxpayer may substitute for the 
        TIN required under paragraph (1)--
                    ``(A) if such individual is a citizen or resident 
                of the United States, the words `adoption pending' on 
                the return and, attached to the return, a copy of 
                documentation from an adoption agency (or a legal 
                authority) showing that the individual was placed in 
                the taxpayer's home for legal adoption,
                    ``(B) if such individual is not a citizen or 
                resident of the United States, an ITIN (as defined by 
                the Secretary in regulations), or
                    ``(C) such information as the Secretary may specify 
                with respect to such adoption.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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