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S 82 112th Congress Senate

Adoption Tax Relief Guarantee Act

Official title: A bill to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to the expansion of the adoption credit and adoption … Show full official titleShow less

Official title: A bill to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to the expansion of the adoption credit and adoption assistance programs, to repeal the sunset of the Patient Protection and Affordable Care Act with respect to increased dollar limitations for such credit and programs, and to allow the adoption credit to be claimed in the year expenses are incurred, regardless of when the adoption becomes final.

Introduced: January 25, 2011 See on congress.gov
Taxation Adoption and foster careIncome tax creditsIncome tax exclusion
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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
Jan 25, 2011
Read twice and referred to the Committee on Finance.
Jan 25, 2011
Introduced in Senate
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 Latest action January 25, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Adoption Tax Relief Guarantee Act - Exempts provisions expanding the adoption tax credit and adoption assistance programs enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 from the general terminating (sunset) provisions of that Act.

Eliminates the terminating date in the Patient Protection and Affordable Care Act applicable to increases in the adoption tax credit and employer-provided adoption benefits.

Amends the Internal Revenue Code to allow the tax credit for adoption expenses in the taxable year in which such expenses are paid or incurred.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 2 Republican 4
R
Moran, Jerry
Kansas · Dec 10, 2012
 R
Boozman, John
Arkansas · Nov 13, 2012
 R
Collins, Susan M.
Maine · Feb 15, 2012
 D
Gillibrand, Kirsten E.
New York · Jul 13, 2011
Burr, Richard
· Jan 25, 2011
 D
Klobuchar, Amy
Minnesota · Jan 25, 2011
 R
Thune, John
South Dakota · Jan 25, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 82: Adoption Tax Relief Guarantee Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-82/
MLA
"S. 82: Adoption Tax Relief Guarantee Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-82/.
Bluebook (legal)
S. 82, 112th Cong. (2026), https://openamerica.io/bill/112-S-82/.
Markdown link
[S. 82: Adoption Tax Relief Guarantee Act](https://openamerica.io/bill/112-S-82/)
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