[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6014 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6014

 To amend the Internal Revenue Code of 1986 to allow a credit against 
            tax for birthmothers whose children are adopted.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2008

 Mrs. Schmidt 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 a credit against 
            tax for birthmothers whose children are adopted.

    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 ``Birthmother Assistance Act of 
2008''.

SEC. 2. CREDIT FOR BIRTHMOTHERS WHOSE CHILDREN ARE ADOPTED.

    (a) Allowance of Credit.--Subsection (c) of section 24 of the 
Internal Revenue Code of 1986 (defining qualifying child) is amended by 
adding at the end the following new paragraph:
            ``(3) Special rule for birthmother whose child is 
        adopted.--
                    ``(A) In general.--In the case of a taxpayer who is 
                a qualified birthmother with respect to a child, the 
                term `qualifying child' means the child born, and 
                formally placed for adoption, during the taxable year.
                    ``(B) Qualified birthmother.--For purposes of 
                subparagraph (A), the term `qualified birthmother' 
                means an individual who gives birth to the child 
                described in subparagraph (A).
                    ``(C) One-time only.--A taxpayer may not be treated 
                as a qualified birthmother for a taxable year if the 
                taxpayer has been allowed a credit under subsection (a) 
                for any preceding taxable year by reason of 
                subparagraph (A).
                    ``(D) Credit allowed to both birthmother and 
                adoptive parent.--Notwithstanding paragraph (1) and 
                section 152(c), the credit under subsection (a) with 
                respect to a child described in subparagraph (A) for 
                the taxable year shall be allowed to both the qualified 
                birthmother of such child and the taxpayer who adopts 
                such child.''.
    (b) Identification.--Subsection (e) of section 24 of such Code is 
amended by adding at the end the following: ``For purposes of the 
preceding sentence, the Secretary shall issue guidance on appropriate 
identification of children with respect to whom a credit is allowed 
under this section by reason of subsection (c)(3).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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