1.Short title; table of
contents
(a)This Act may be cited
as the Care for Life Act of
2009
.
(b)The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Title I—Pregnancy Support Services
Sec. 101. Sense of Congress.
Sec. 102. Office of Pregnancy Support Services.
Sec. 103. Individual health insurance coverage for pregnant
women.
Title II—DEPARTMENT OF EDUCATION
Sec. 201. Fund for the Improvement of Postsecondary
Education.
Title III—ADOPTION TAX INCENTIVES
Sec. 301. Expansion of adoption credit and adoption assistance
programs.
2.The Congress finds as follows:
(1)Half of American
women will experience an unintended pregnancy, and more than one-third will
have an abortion by the age of 45.
(2)Twenty-two percent
of all pregnancies end in abortion.
(3)It is estimated
that more than 48,000,000 abortions have been performed in the United States
since 1973.
(4)Two-thirds of all
abortions are obtained by women who have never married.
(5)Social reasons
account for 93 percent of abortion decisions by United States women, whereas
health concerns are the primary reason for 3 percent of abortions.
(6)According to a
national study of women undergoing abortion, 64 percent felt pressured by
others to have their abortions.
(7)In a study of the
reasons why United States women have an abortion, three-fourths report concern
for or responsibility to other individuals; three-fourths cannot afford to have
a child; three-fourths cite interference with work, school, or dependent care;
and half report not wanting to be a single parent or report problems with the
father of the child.
(8)Fifty percent of
United States women who abort a pregnancy are younger than 25 years of age; 33
percent are 20 to 24 years of age; and 17 percent are teenagers.
(9)Over 70 percent of
United States abortion facilities are found in minority neighborhoods.
(10)Domestic private
adoptions are estimated to have fallen to 58,600 in 2001 from 97,700 in
1992.
(11)Less than half (39
percent) of major United States companies provide adoption assistance as an
employee benefit.
(12)Domestic private
adoptions can range in cost from $5,000 to greater than $40,000.
<enum>I</enum><header>Pregnancy Support
Services</header>
<section id="HA62FA1444CEE4512AB518C7100499D87"><enum>101.</enum><header>Sense of
Congress</header><text display-inline="no-display-inline">It is the sense of
the Congress that—</text>
<paragraph id="HC5BA4DF65F424E9D85644F94EE57E7FE"><enum>(1)</enum><text>women facing
pregnancy under difficult life circumstances should not feel compelled to have
an abortion; and</text>
</paragraph><paragraph id="H540720135F994C5184FB9DD948707894"><enum>(2)</enum><text>recipients of care
funded through title X of the Public Health Service Act (42 U.S.C. 300 et seq.)
and expectant mothers in need should be aware of the services available, during
and after pregnancy, to assist them to carry their children to live birth and
to care for themselves and their children following birth.</text>
</paragraph></section><section id="H822C067BC12E449B91455C569E2CC4AC"><enum>102.</enum><header>Office of
Pregnancy Support Services</header><text display-inline="no-display-inline">Part D of title III of the Public Health
Service Act (42 U.S.C. 254b et seq.) is amended—</text>
<paragraph id="HAA7AA5F263BD45459C20C3CD038B6807"><enum>(1)</enum><text>by redesignating
section 330F as section 330F–1; and</text>
</paragraph><paragraph id="H740AC7F6B3FC4DF4BD194739F72632E"><enum>(2)</enum><text>by
inserting after section 330E the following:</text>
<quoted-block display-inline="no-display-inline" id="HD484C7B115544A37007F7055BE34D0F1" style="OLC">
<section id="HD08C680DB5DB4460B63478FEF7B0D4F1"><enum>330F.</enum><header>Office of
Pregnancy Support Services</header>
<subsection id="HE0E65BB54365416AA81EF509D15DC966"><enum>(a)</enum><header>Office</header>
<paragraph id="HBE67457B40464B36BE8D87EEB1EEF4F7"><enum>(1)</enum><header>Establishment</header><text>Not
later than 180 days after the date of the enactment of this section, the
Secretary shall establish within the Department of Health and Human Services an
Office of Pregnancy Support Services.</text>
</paragraph><paragraph id="HC76C24045BEE447C8B6C903F59053956"><enum>(2)</enum><header>Purpose</header><text display-inline="yes-display-inline">The purpose of the Office shall be to
encourage and assist pregnant women to carry their children to live birth by
providing services, during and after pregnancy, that will alleviate the
financial, social, emotional and other difficulties that may otherwise lead to
an abortion.</text>
</paragraph><paragraph id="H16C678E89C4D44539754EB808E54D200"><enum>(3)</enum><header>Deputy Assistant
Secretary</header><text>The Office shall be headed by a Deputy Assistant
Secretary for Pregnancy Support Services, who shall be appointed by and shall
serve under the supervision and direction of the Assistant Secretary for
Health.</text>
</paragraph><paragraph id="H2E96D0B4B6A04B1BA1A5731DA1EB3F00"><enum>(4)</enum><header>No duplication
of effort</header><text>The Secretary shall coordinate the functions of the
Office with the activities of other agencies and offices of the Department of
Health and Human Services so as to avoid any duplication of effort.</text>
</paragraph></subsection><subsection id="HEA881D6F913C4CF4AAAED03C5EDAA911"><enum>(b)</enum><header>Pregnancy Care
Information Service</header>
<paragraph id="H569D7B364C824B05A338842473EE5625"><enum>(1)</enum><header>Database</header><text display-inline="yes-display-inline">The Secretary shall develop and maintain a
comprehensive, publicly accessible, and user friendly database, to be known as
the Pregnancy Care Information Service, to serve as a consolidated source of
information on pregnancy support services.</text>
</paragraph><paragraph id="HAAE99FDF2ADC4B09B3FAFF689B15433F"><enum>(2)</enum><header>Provider
information</header><text>The database developed under paragraph (1) shall
include pertinent information on the providers of the pregnancy support
services listed in the database.</text>
</paragraph><paragraph id="H4AE8BA1897E643C290D3D009B3F33F2"><enum>(3)</enum><header>Director of
Pregnancy Care Information Services</header><text>The Secretary shall appoint a
Director of Pregnancy Care Information Services to carry out this subsection
under the supervision and direction of the Deputy Assistant Secretary.</text>
</paragraph></subsection><subsection id="H062A3540C6464F5DB056E86CA3C0018D"><enum>(c)</enum><header>Annual
conference</header><text>The Secretary shall conduct an annual nationwide best
practices conference, gathering experts from State and local governments,
prenatal and parenting care centers, and other relevant facilities—</text>
<paragraph id="H7453F19915F241EB9BBB268000505F19"><enum>(1)</enum><text>to share
information on best practices in pregnancy support services; and</text>
</paragraph><paragraph id="HCA7183AAE9E04C8A8C249C90EB7FA975"><enum>(2)</enum><text>to identify and
address key burdens or adverse circumstances facing pregnant women.</text>
</paragraph></subsection><subsection id="H80324851F8FB423BA9D5D8EDA13E3BAF"><enum>(d)</enum><header>Toll-free
number</header><text>The Secretary shall enter into a contract, through the use
of competitive procedures, with an entity to establish and operate a toll-free
number to provide women with referrals for obtaining pregnancy support
services.</text>
</subsection><subsection id="H4FF823A7E3B6427EA02C2F5C442D7316"><enum>(e)</enum><header>Life care
grants</header>
<paragraph id="HB9479F410F0147568D8D2937EC6CB0EC"><enum>(1)</enum><header>In
general</header><text>The Secretary may award competitive grants to entities to
provide pregnancy support services.</text>
</paragraph><paragraph id="HF78F9A80408A45FD00E09172F7A9856B"><enum>(2)</enum><header>Eligibility</header><text>The
Secretary may award a grant to an entity under this subsection only if the
entity has been engaged in providing pregnancy support services for at least 2
years.</text>
</paragraph><paragraph id="H69503469C7F745C798D3A3DCC3858BC"><enum>(3)</enum><header>Supplement not
supplant</header><text>The Secretary may award a grant to an entity under this
subsection only if the entity agrees that the grant will be used to supplement,
and not supplant, pregnancy support services.</text>
</paragraph></subsection><subsection id="H4A21F6BDCFE44D70905FB36623CBCF7B"><enum>(f)</enum><header>Public
outreach</header><text>The Secretary shall develop and implement a public
outreach campaign to provide information on pregnancy support services
to—</text>
<paragraph id="H43945BC34B5E42459C99040081C8DB6D"><enum>(1)</enum><text>vulnerable women,
including those in low-income, urban and rural areas; and</text>
</paragraph><paragraph id="H3D881D1FB97A47E6B7D8BBEF8261737E"><enum>(2)</enum><text>facilities
receiving funds through title X.</text>
</paragraph></subsection><subsection id="H6672EB67AA974C8889732D42585340B"><enum>(g)</enum><header>Prenatal care
grants to institutions of higher education</header><text display-inline="yes-display-inline">The Secretary may award competitive grants
to institutions of higher education for the exclusive purpose of providing
pregnancy support services, which may include—</text>
<paragraph id="H4804E2C3885D43E1B61747D6AAAB6B8F"><enum>(1)</enum><text>employing a
registered nurse, nurse practitioner, physician assistant, or physician with
specialized training in prenatal care; or</text>
</paragraph><paragraph id="H716C3D12881B43A98E39FDFE85DD2823"><enum>(2)</enum><text>establishing and
maintaining student outreach programs to provide prenatal care, parenting
assistance, and student housing assistance to the institution’s pregnant and
parenting students.</text>
</paragraph></subsection><subsection id="H57D95EC3EFDD46C78EB426650991AA70"><enum>(h)</enum><header>Annual
report</header><text>The Secretary shall submit an annual report to the
Congress on the activities carried out under this section, the funds expended
on such activities, and the results achieved through such activities.</text>
</subsection><subsection id="HA8347E4BE7C0445E83BE2DA4E0005510"><enum>(i)</enum><header>Definitions</header><text>In
this section:</text>
<paragraph id="HCDA2E8147B334513A16D9CA201DB2714"><enum>(1)</enum><text display-inline="yes-display-inline">The term <term>Deputy Assistant
Secretary</term> means the Deputy Assistant Secretary for Pregnancy Support
Services appointed under subsection (a)(3).</text>
</paragraph><paragraph id="HE225B64C71A94F67A091966730EAD68D"><enum>(2)</enum><text display-inline="yes-display-inline">The term <term>Office</term> means the
Office of Pregnancy Support Services established under subsection
(a)(1).</text>
</paragraph><paragraph id="H849CC5AC948142D196A4A5A18D55CEC"><enum>(3)</enum><text>The term
<term>pregnancy support services</term> means services offered by Federal,
State, faith-based, and other providers, during and after pregnancy, that will
encourage and assist women to carry their children to live birth by alleviating
financial, social, emotional, and other difficulties that may otherwise lead to
an abortion, including the following:</text>
<subparagraph id="HDE703E772144408B8FD27FE7B2D15820"><enum>(A)</enum><text>Material
assistance, including maternity and baby clothing, diapers, baby food
(including formula), baby furniture, and car seats.</text>
</subparagraph><subparagraph id="H9FEB90C9860F4BD6B7B839EBB1BF841B"><enum>(B)</enum><text>Referrals for
adoption, job training, housing, assistance with domestic violence, and food
stamps and other governmental assistance.</text>
</subparagraph><subparagraph id="HF648AB0F829D4C559329F26C648D6200"><enum>(C)</enum><text>Crisis hotlines,
including for violence or suicide prevention.</text>
</subparagraph><subparagraph id="H053AD53A86B041B6AE3285C62F86634B"><enum>(D)</enum><text>Pro bono obstetric
and prenatal care services for women intending to carry their children to live
birth, including services during pregnancy and following childbirth, and
neonatal care services, including referrals for such services.</text>
</subparagraph><subparagraph id="H0CB6ADCAD34C4E53AEE955A0C34F001D"><enum>(E)</enum><text>Pro bono legal
services to assist women who wish to carry their children to live birth and
parents with newborn children.</text>
</subparagraph><subparagraph id="H82462E9260834B16A27295CD653D84A7"><enum>(F)</enum><text>Child care
services.</text>
</subparagraph><subparagraph id="H7404A3B205DD4500A9D0126B9851FB15"><enum>(G)</enum><text>Services to assist
parents to care for, and prepare to care for, a child with Down syndrome or
another prenatally diagnosed condition, and to facilitate the adoption of such
children as appropriate.</text>
</subparagraph><subparagraph id="HBC5B43904D5E419D8DB92BCB7E5FE2BE"><enum>(H)</enum><text>Life skills
mentoring, including to enhance the following competencies:</text>
<clause id="H72E72B0574294857A2E91173F6FCFCA"><enum>(i)</enum><text>Strengthening
marriage.</text>
</clause><clause id="H66656B46A21C4D579811C8BE87C6FEE5"><enum>(ii)</enum><text>Communication and
conflict management for building healthy marriages and families.</text>
</clause><clause id="H4A98B4FFD7174926BA7C934DB9785FE"><enum>(iii)</enum><text>Decisionmaking
and relationship-building skills prior to marriage.</text>
</clause><clause id="HD9A1BC9029494DAFA0FBCDD82B7DA53"><enum>(iv)</enum><text>High-risk behavior
awareness.</text>
</clause></subparagraph><subparagraph id="HB72EE60B3AC84B64A4E9714D8D69BB59"><enum>(I)</enum><text>Life-skills
counseling.</text>
</subparagraph><subparagraph id="HDAAF46B2153043DA93B125752B64FE41"><enum>(J)</enum><text>Provision of any
of the services identified in subparagraphs (A) through (I) through pregnancy
support
centers.</text>
</subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><section display-inline="no-display-inline" id="H481A9AE8EF9C413D96D64595B442ACD3" section-type="subsequent-section"><enum>103.</enum><header>Individual health
insurance coverage for pregnant women</header>
<subsection id="H75BF05EAFB8841C691E71EE8F7E027F0"><enum>(a)</enum><header>Limitation on
imposition of pre-existing condition exclusions and waiting periods for women
with prior coverage</header><text>Title XXVII of the Public Health Service Act
is amended by inserting after section 2753 the following new section:</text>
<quoted-block display-inline="no-display-inline" id="H1DA7ADB7DD264E01913D31BB4CAF5B9" style="OLC">
<section id="H5F87F5A000DE4B849BAB12BF0900226D"><enum>2754.</enum><header>Providing
individual health insurance coverage without regard to preexisting condition
exclusion and waiting periods for pregnant women within one year of continuous
prior coverage</header><text display-inline="no-display-inline">In the case of
a woman who has had at least 12 months of creditable coverage before seeking
health insurance coverage in the individual market, such individual health
insurance coverage, and the health insurance issuer offering such coverage, may
not impose any preexisting condition exclusion (as defined in section
2701(b)(1)(A)) relating to pregnancy as a preexisting condition, any waiting
period, or otherwise discriminate in coverage or premiums against the woman on
the basis that she is
pregnant.</text>
</section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H9F13913399BC405182AC1E9000F02DAE"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by subsection (a) shall take effect on
January 1, 2009, and shall apply to women who become pregnant on or after such
date.</text>
</subsection></section><enum>II</enum><header>DEPARTMENT OF
EDUCATION</header>
<section id="H440BDE022F184DFF826262E7CD82A137"><enum>201.</enum><header>Fund for the
Improvement of Postsecondary Education</header><text display-inline="no-display-inline">Section 741(a) of the Higher Education Act
of 1965 (20 U.S.C. 1138(a)) is amended—</text>
<paragraph id="HD0F7831F19F349DD9FD6FF6D6CC5A71B"><enum>(1)</enum><text>by striking
<quote>and</quote> at the end of paragraph (12);</text>
</paragraph><paragraph id="H433C22AB925446AF88CD73E3102606D6"><enum>(2)</enum><text>by striking the
period at the end of paragraph (13) and inserting <quote>; and</quote>;
and</text>
</paragraph><paragraph id="HF0218DFCB142415980B3A4F9ED1F154B"><enum>(3)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="HAF54A8DE45494B7B9700600088B4F857" style="OLC">
<paragraph id="H46B67A223B4D4749909FCFEB82568933"><enum>(14)</enum><text display-inline="yes-display-inline">establishing and operating pregnant and
parenting student services offices or agencies the exclusive purpose of which
shall be to provide pregnancy support services (as defined in section 330F of
the Public Health Service Act), including services—</text>
<subparagraph id="H2A91F856C4894CAA9CA859FB155C1621"><enum>(A)</enum><text>to assist students
to carry their children to live birth and to assist student parents to care for
their children or to place them for adoption, as appropriate; and</text>
</subparagraph><subparagraph id="HD44F38DF17BB4165AFD7E74100CCEE4E"><enum>(B)</enum><text>to assist pregnant
and parenting students—</text>
<clause id="H35382B9D402B45E88211BC6D00D633C"><enum>(i)</enum><text>to
locate and utilize child care, family housing, health insurance for themselves
and their family, flexible academic scheduling such as telecommuting programs,
parenting classes and programs, postpartum counseling and support groups, and
adoption placement services; and</text>
</clause><clause id="H9FDA3F3712C04DC0A204E64610D4BEB3"><enum>(ii)</enum><text>to meet the
material needs of their children, including maternity and baby clothing,
diapers, baby food (including formula), baby furniture, car seats, and similar
items.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><enum>III</enum><header>ADOPTION TAX
INCENTIVES</header>
<section display-inline="no-display-inline" id="H59DAC56F6EB9423496AEE4D55F13A100"><enum>301.</enum><header>Expansion of
adoption credit and adoption assistance programs</header>
<subsection id="H5CCB2A3F19714891937275FEB8F600F1"><enum>(a)</enum><header>Increase in
dollar limitations</header>
<paragraph id="H9B454C06DDF84031BEDD4685C8F3B52"><enum>(1)</enum><header>Adoption
credit</header>
<subparagraph id="H0430B7DB2750478FAF5BFFF56CA42EA8"><enum>(A)</enum><header>In
general</header><text>Paragraph (1) of section 23(b) of the Internal Revenue
Code of 1986 (relating to dollar limitation) is amended by striking
<quote>$10,000</quote> and inserting <quote>$15,000</quote>.</text>
</subparagraph><subparagraph id="H7C3022DC653F4FCAB710DD4D7E73D4E2"><enum>(B)</enum><header>Child with
special needs</header><text>Paragraph (3) of section 23(a) of such Code
(relating to $10,000 credit for adoption of child with special needs regardless
of expenses) is amended—</text>
<clause id="H098EEF6F5C6D4628BF04B52B5E413929"><enum>(i)</enum><text>in
the text by striking <quote>$10,000</quote> and inserting
<quote>$15,000</quote>, and</text>
</clause><clause id="HC9A67D5A4900463C8B98AED0534F6504"><enum>(ii)</enum><text>in
the heading by striking <quote><header-in-text level="paragraph" style="OLC">$10,000</header-in-text></quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">$15,000</header-in-text></quote>.</text>
</clause></subparagraph><subparagraph id="H497AE0F3AD3D4EE1A69D8654BCD37410"><enum>(C)</enum><header>Income
limitation</header><text>Clause (i) of section 23(b)(2)(A) of such Code
(relating to general rule for income limitation) is amended by striking
<quote>$150,000</quote> and inserting <quote>$200,000</quote>.</text>
</subparagraph><subparagraph id="H3DB1A99EE9F749FB8200CC995B2F00C3"><enum>(D)</enum><header>Conforming
amendment to inflation adjustment</header><text>Subsection (h) of section 23 of
such Code (relating to adjustments for inflation) is amended—</text>
<clause id="HE268994087614129A373307F65C86E14"><enum>(i)</enum><text>in
the matter preceding paragraph (1) by striking <quote>December 31, 2002</quote>
and inserting <quote>December 31, 2009,</quote>, and</text>
</clause><clause id="HEBE843F636A34A5784C1EFB6B8E5DA8D"><enum>(ii)</enum><text>in
paragraph (2) by striking <quote>calendar year 2001</quote> and inserting
<quote>calendar year 2008</quote>.</text>
</clause></subparagraph></paragraph><paragraph id="HA3645E2082F94916008086F0CB5D9DFB"><enum>(2)</enum><header>Adoption
assistance programs</header>
<subparagraph id="HADF2348CAB1A47CABDF042D6BAB7D4DC"><enum>(A)</enum><header>In
general</header><text>Paragraph (1) of section 137(b) of the Internal Revenue
Code of 1986 (relating to dollar limitation) is amended by striking
<quote>$10,000</quote> and inserting <quote>$15,000</quote>.</text>
</subparagraph><subparagraph id="HFB3C961ECE2645CAAD1771C6837D6E00"><enum>(B)</enum><header>Child with
special needs</header><text>Paragraph (2) of section 137(a) of such Code
(relating to $10,000 exclusion for adoption of child with special needs
regardless of expenses) is amended—</text>
<clause id="H6619692B2609455E00975E6292D066C3"><enum>(i)</enum><text>in
the text by striking <quote>$10,000</quote> and inserting
<quote>$15,000</quote>, and</text>
</clause><clause id="HB07C4210E9DB4F038737CBCFC6ACC400"><enum>(ii)</enum><text>in
the heading by striking <quote><header-in-text level="paragraph" style="OLC">$10,000</header-in-text></quote> and inserting
<quote><header-in-text level="paragraph" style="OLC">$15,000</header-in-text></quote>.</text>
</clause></subparagraph><subparagraph display-inline="no-display-inline" id="HD613347DF1344350A1D25EC43CBBD301"><enum>(C)</enum><header>Income
limitation</header><text>Clause (i) of section 137(b)(2)(A) of such Code
(relating to general rule for income limitation) is amended by striking
<quote>$150,000</quote> and inserting <quote>$200,000</quote>.</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="H2719575B87A44DFAA973583463F33DC6"><enum>(D)</enum><header>Conforming
amendment to inflation adjustment</header><text>Subsection (f) of section 137
of such Code (relating to adjustments for inflation) is amended—</text>
<clause id="H17BDD553E77A4BEE984FFF00E235DD07"><enum>(i)</enum><text>in
the matter preceding paragraph (1) by striking <quote>December 31, 2002</quote>
and inserting <quote>December 31, 2009,</quote>, and</text>
</clause><clause id="H82FA03A5076441BFA2FF0BDA2E22B22"><enum>(ii)</enum><text>in
paragraph (2) by striking <quote>calendar year 2001</quote> and inserting
<quote>calendar year 2008</quote>.</text>
</clause></subparagraph></paragraph></subsection><subsection id="H5F60476FB22A479387824E4F6BE70F"><enum>(b)</enum><header>Credit made
refundable</header>
<paragraph id="H5B6515AD73BA460D9F35002322D0DB05"><enum>(1)</enum><header>Credit moved to
subpart relating to refundable credits</header><text>The Internal Revenue Code
of 1986 is amended—</text>
<subparagraph id="H72C3CFD554D04409A152A6AA6CB97E4"><enum>(A)</enum><text>by redesignating
section 37 as section 37A,</text>
</subparagraph><subparagraph id="HBF93C4390EF04744ABAC5C46A2E0E381"><enum>(B)</enum><text>by redesignating
section 23, as amended by subsection (a), as section 37, and</text>
</subparagraph><subparagraph id="HCB18ACD6A806441A9D5899D72D4B00DD"><enum>(C)</enum><text>by moving section
37 (as so redesignated) from subpart A of part IV of subchapter A of chapter 1
to the location immediately before section 37 (as so redesignated) in subpart C
of part IV of subchapter A of chapter 1.</text>
</subparagraph></paragraph><paragraph id="HDE88A7E0BBDA46868BAF91B2ED6C8919"><enum>(2)</enum><header>Conforming
amendments</header>
<subparagraph id="H9A005C44A5C44EED841D36A9FBB0B1D9"><enum>(A)</enum><text>Section
24(b)(3)(B) of such Code is amended by striking <quote>sections 23 and</quote>
and inserting <quote>section</quote>.</text>
</subparagraph><subparagraph id="HA2C94DD1F5F84A31B5FDDA4EFB2C3EFB"><enum>(B)</enum><text>Section
25(e)(1)(C) of such Code is amended—</text>
<clause id="H5726F263462A4E1A913E2F53F72B1177"><enum>(i)</enum><text>in
clause (i) by striking <quote>23, 25D,</quote> and inserting
<quote>25D</quote>, and</text>
</clause><clause id="H163B6025B21E4042913020F659A55502"><enum>(ii)</enum><text>in
clause (ii) by striking <quote>23,</quote>.</text>
</clause></subparagraph><subparagraph id="H22AE9F8966AB4B42ADCE27CE87E780B"><enum>(C)</enum><text>Section 25B(g)(2)
of such Code is amended by striking <quote>and section 23</quote>.</text>
</subparagraph><subparagraph id="HA7B09A038751485191AAA696BE6E1FA5"><enum>(D)</enum><text>Section 25D(c)(2)
of such Code is amended by striking <quote>23, 24,</quote> and inserting
<quote>24</quote>.</text>
</subparagraph><subparagraph id="H570998774AD04DFBB54D20D483372E96"><enum>(E)</enum><text>Section 26(a)(1)
of such Code is amended by striking <quote>23, 24,</quote> and inserting
<quote>24</quote>.</text>
</subparagraph><subparagraph id="H17C8433D147A487CBF355762C0716FCC"><enum>(F)</enum><text>Section 37 of such
Code, as so redesignated, is amended—</text>
<clause id="HE1B4901A8ACA44A78EB86580207ED113"><enum>(i)</enum><text>by
striking paragraph (4) of subsection (b), and</text>
</clause><clause id="H280DC08A7E184A7AB5BE4552106C953"><enum>(ii)</enum><text>by
striking subsection (c).</text>
</clause></subparagraph><subparagraph id="HA9AF2D6CAA144A908C4530355410FEFB"><enum>(G)</enum><text>Section 137 of
such Code is amended—</text>
<clause id="H572764EA0BE8429998BBFCD6E958891D"><enum>(i)</enum><text>in
subsection (d) by striking <quote>section 23(d)</quote> and inserting
<quote>section 37(d)</quote>, and</text>
</clause><clause id="H55ACD174B7C84A478E8DEDD7D32C9747"><enum>(ii)</enum><text>in
subsection (e) by striking <quote>section 23</quote> and inserting
<quote>section 37</quote>.</text>
</clause></subparagraph><subparagraph id="HCFD517BD84F0454DA473E54B38F1D082"><enum>(H)</enum><text>Section 904(i) of
such Code is amended by striking <quote>23, 24,</quote> and inserting
<quote>24</quote>.</text>
</subparagraph><subparagraph id="HD37FED570ABE44E1B862542409BFBC5E"><enum>(I)</enum><text>Section
1016(a)(26) is amended by striking <quote>23(g)</quote> and inserting
<quote>37(g)</quote>.</text>
</subparagraph><subparagraph id="H4236248D626445AEBAB9F601B015DB47"><enum>(J)</enum><text>Section 1400C(d)
of such Code is amended by striking <quote>23,</quote>.</text>
</subparagraph><subparagraph id="H23DEBDE8374F490AB5B1ECF8FBB8241D"><enum>(K)</enum><text>The table of
sections for subpart A of part IV of subchapter A of chapter 1 of such Code of
1986 is amended by striking the item relating to section 23.</text>
</subparagraph><subparagraph id="H5228934312EC4309815B6D20DD36695D"><enum>(L)</enum><text>Paragraph (2) of
section 1324(b) of title 31, United States Code, is amended by inserting
<quote>37,</quote> after <quote>36,</quote>.</text>
</subparagraph><subparagraph id="H9147A93BCF814361A02D1D810658A867"><enum>(M)</enum><text>The table of
sections for subpart C of part IV of subchapter A of chapter 1 of the Internal
Revenue Code of 1986 is amended by striking the last item and inserting the
following new items:</text>
<quoted-block display-inline="no-display-inline" id="H00AAAFBA17774E51B8BDC72CED43E973" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 37. Adoption expenses.</toc-entry>
<toc-entry level="section">Sec. 37A. Overpayments of
tax.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="H28B367F3AA754996B9416B628398D152"><enum>(c)</enum><header>Modifications
made by EGTRRA to adoption credit made permanent</header><text>Title IX of the
Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to
the amendments made by section 202 of such Act (relating to expansion of
adoption credit and adoption assistance programs).</text>
</subsection><subsection id="H5C74EF0308B946C6A6AA1440AB616E96"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2008.</text>
</subsection></section>