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S 3616 112th Congress Senate

Making Adoption Affordable Act of 2012

Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the expansion of tax benefits for adoption enacted in 2001 and to permanently reinstate the… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the expansion of tax benefits for adoption enacted in 2001 and to permanently reinstate the expansion of tax benefits for adoption enacted in 2010, and for other purposes.

Introduced: December 12, 2012 See on congress.gov
Taxation Adoption and foster careDisability and paralysisIncome tax creditsInflation and pricesTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Sep 21, 2012
Read twice and referred to the Committee on Finance.
Sep 21, 2012
Introduced in Senate
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 Latest action September 21, 2012

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Making Adoption Affordable Act of 2012 - Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 allowing an increased tax credit for adoption expenses and an increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses.

Amends the Internal Revenue Code to reinstate and make permanent: (1) the increase in the tax credit for adoption expenses and the increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses that were enacted by the Patient Protection and Affordable Care Act, (2) the annual inflation adjustments for such increased amounts, and (3) the refundability of the tax credit for adoption expenses.

Directs the Secretary of the Treasury to take certain actions concerning: (1) Internal Revenue Service (IRS) communications efforts about the adoption tax credit, and (2) documentation of adoption expenses required before initiation of a tax audit.

 Related & companion bills 1
  • HR 4373 Related bill Making Adoption Affordable Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Merkley, Jeff
Oregon · Dec 12, 2012
 R
Hoeven, John
North Dakota · Dec 5, 2012
 D
Wyden, Ron
Oregon · Nov 29, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3616: Making Adoption Affordable Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-S-3616/
MLA
"S. 3616: Making Adoption Affordable Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-3616/.
Bluebook (legal)
S. 3616, 112th Cong. (2026), https://openamerica.io/bill/112-S-3616/.
Markdown link
[S. 3616: Making Adoption Affordable Act of 2012](https://openamerica.io/bill/112-S-3616/)
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