S. 561: Adoption Tax Relief Guarantee Act

Full 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.

Summary:
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.

Text:

S 561 IS

110th CONGRESS1st SessionS. 561

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.

IN THE SENATE OF THE UNITED STATES

February 13, 2007

Mr. BUNNING (for himself, Mr. NELSON of Nebraska, Mr. BROWNBACK, Mr. BURR, Mr. CRAIG, Mr. DEMINT, Mr. DOMENICI, Mr. HATCH, Mrs. HUTCHISON, Mr. INHOFE, Mr. ROBERTS, Mr. SMITH, Mr. VITTER, and Mr. WARNER) introduced the following bill; which was read twice and referred to the Committee on Finance

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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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as `The Adoption Tax Relief Guarantee Act'.

SEC. 2. REPEAL OF APPLICABILITY OF SUNSET OF THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 WITH RESPECT TO ADOPTION CREDIT AND ADOPTION ASSISTANCE PROGRAMS.

Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by adding at the end the following new subsection:

`(c) Exception- Subsection (a) shall not apply to the amendments made by section 202 (relating to expansion of adoption credit and adoption assistance programs).'.