Annual edition
Subsec. (a)(3). Pub. L. 111–148, §10909(a)(1)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000” in heading and text. See Effective and Termination Dates of 2010 Amendment note below.
Source credit
Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298.
Mar 23, 2010 – Dec 17, 2010
Amended · full text not held
Subsec. (a)(3). Pub. L. 111–148, §10909(a)(1)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000” in heading and text. See Effective and Termination Dates of 2010 Amendment note below.
ACA → Source credit
renumbered §36C and amended Pub. L. 111–148, title X, §10909(a)(1), (b)(1), (2)(I), (c), Mar. 23, 2010, 124 Stat. 1021, 1022, 1023
Oct 3, 2008 – Mar 23, 2010
Amended · full text not held
Subsec. (b)(4)(B). Pub. L. 110–343, §106(e)(2)(A), (f)(3), temporarily inserted “and section 25D” after “this section”. See Effective and Termination Dates of 2008 Amendment note below.
Source credit
Pub. L. 110–343, div. B, title I, §106(e)(2)(A), Oct. 3, 2008, 122 Stat. 3817
Dec 21, 2005 – Oct 3, 2008
Amended · full text not held
Subsec. (b)(4). Pub. L. 109–135, §402(i)(3)(A)(i), (H), temporarily substituted “In the case of a taxable year to which section 26(a)(2) does not apply, the credit” for “The credit” in introductory provisions. See Effective and Termination Dates of 2005 Amendment note below.
Source credit
Pub. L. 109–135, title IV, §402(i)(3)(A), (4), Dec. 21, 2005, 119 Stat. 2612, 2615
Aug 8, 2005 – Dec 21, 2005
Amended · full text not held
Subsec. (b)(4). Pub. L. 109–135, §402(i)(3)(A)(i), (H), temporarily substituted “In the case of a taxable year to which section 26(a)(2) does not apply, the credit” for “The credit” in introductory provisions. See Effective and Termination Dates of 2005 Amendment note below.
Source credit
Pub. L. 109–58, title XIII, §1335(b)(1), Aug. 8, 2005, 119 Stat. 1036
Mar 9, 2002 – Aug 8, 2005
Amended · full text not held
Subsec. (a)(1). Pub. L. 107–147, §411(c)(1)(A), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter—
Source credit
Pub. L. 107–147, title IV, §§411(c)(1)(A)–(E), 418(a)(1), Mar. 9, 2002, 116 Stat. 45, 57
Jun 7, 2001 – Mar 9, 2002
Amended · full text not held
Subsec. (a)(1). Pub. L. 107–16, §§202(a)(1), 901, temporarily amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.” See Effective and Termination Dates of 2001 Amendment note below.
Source credit
Pub. L. 107–16, title II, §§201(b)(2)(E), 202(a)(1), (b)(1)(A), (2)(A), (c), (d)(1), (e)(1), (f)(1), (2)(A), June 7, 2001, 115 Stat. 46–49
Jul 22, 1998 – Jun 7, 2001
Amended · full text not held
Subsec. (b)(2)(A). Pub. L. 105–206, §6018(f)(1), inserted “(determined without regard to subsection (c))” after “for any taxable year” in introductory provisions.
Source credit
Pub. L. 105–206, title VI, §§6008(d)(6), 6018(f)(1), July 22, 1998, 112 Stat. 812, 823
Aug 5, 1997 – Jul 22, 1998
Amended · full text not held
Subsec. (a)(2). Pub. L. 105–34, §1601(h)(2)(A), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “The credit under paragraph (1) with respect to any expense shall be allowed—
Source credit
amended Pub. L. 105–34, title XVI, §1601(h)(2)(A), (B), Aug. 5, 1997, 111 Stat. 1092
Aug 20, 1996 – Aug 5, 1997
Enacted · full text not held
Source credit
Added Pub. L. 104–188, title I, §1807(a), Aug. 20, 1996, 110 Stat. 1899, §23
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 2010; earlier amendments are recorded by date and act, without pre-1994 full text.
