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HR 4338 108th Congress House Taxation Adoption Congress Costs Employee benefit plans Families Income tax Labor and Employment Sunset legislation Tax administration Tax credits Tax exclusion

To amend the Internal Revenue Code of 1986 to provide that the credit for adoption expenses shall be permanent and to repeal the 5-year limitation on carryforwards of unused credit.

Introduced: May 11, 2004 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 11, 2004
Referred to the House Committee on Ways and Means.
May 11, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 expanding the tax credit for adoption expenses permanent. Repeals the five-year limitation on carryforwards of unused adoption credit amounts.

What's happening now May 11, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Simpson, Michael K.
Idaho · Sep 8, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4338: To amend the Internal Revenue Code of 1986 to provide that the credit for adoption expenses shall be permanent and to repeal the 5-year limitation on carryforwards of unused credit.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4338/
MLA
"H.R. 4338: To amend the Internal Revenue Code of 1986 to provide that the credit for adoption expenses shall be permanent and to repeal the 5-year limitation on carryforwards of unused credit.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4338/.
Bluebook (legal)
H.R. 4338, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4338/.
Markdown link
[H.R. 4338: To amend the Internal Revenue Code of 1986 to provide that the credit for adoption expenses shall be permanent and to repeal the 5-year limitation on carryforwards of unused credit.](https://openamerica.io/bill/108-HR-4338/)
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