H.R. 5251: Motherhood Fairness Act of 2010

Full title:
To amend the Internal Revenue Code of 1986 to allow a credit against tax for birth mothers whose children are adopted.

Summary:
Motherhood Fairness Act of 2010 - Amends the Internal Revenue Code to allow a child tax credit to the birth mother of a child who is formally placed for adoption and to the taxpayer who adopts such child.

Text:

HR 5251 IH

111th CONGRESS2d SessionH. R. 5251

To amend the Internal Revenue Code of 1986 to allow a credit against tax for birth mothers whose children are adopted.

IN THE HOUSE OF REPRESENTATIVES

May 6, 2010

Mrs. SCHMIDT (for herself, Mr. CAO, Mr. LAMBORN, and Mr. WILSON of South Carolina) introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against tax for birth mothers whose children are adopted.

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 `Motherhood Fairness Act of 2010'.

SEC. 2. CREDIT FOR BIRTH MOTHERS WHOSE CHILDREN ARE ADOPTED.

(a) Allowance of Credit- Subsection (c) of section 24 of the Internal Revenue Code of 1986 (defining qualifying child) is amended by adding at the end the following new paragraph:

`(3) SPECIAL RULE FOR BIRTH MOTHER WHOSE CHILD IS ADOPTED-

`(A) IN GENERAL- In the case of a taxpayer who is a qualified birth mother with respect to a child, the term `qualifying child' means the child born, and formally placed for adoption, during the taxable year.

`(B) QUALIFIED BIRTH MOTHER- For purposes of subparagraph (A), the term `qualified birth mother' means an individual who gives birth to the child described in subparagraph (A).

`(C) CREDIT ALLOWED TO BOTH BIRTH MOTHER AND ADOPTIVE PARENT- Notwithstanding paragraph (1) and section 152(c), the credit under subsection (a) with respect to a child described in subparagraph (A) for the taxable year shall be allowed to both the qualified birth mother of such child and the taxpayer who adopts such child.'.

(b) Identification- Subsection (e) of section 24 of such Code is amended by adding at the end the following: `For purposes of the preceding sentence, the Secretary shall issue guidance on appropriate identification of children with respect to whom a credit is allowed under this section by reason of subsection (c)(3).'.

(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2009.