§137 Adoption assistance programs

2021—Subsec. (b)(3)(A). Pub. L. 117–2 inserted “85(c)” before “221”. 2020—Subsec. (b)(3)(A). Pub. L. 116–260 struck out “222,” after “section 221,”. 2018—Subsec. (c). Pub. L. 115–141 substituted “section 541” for “section 514” in concluding provisions. 2017—Subsec. (b)(3)(A). Pub. L. 115–97, § 13305(b)(1), struck out “199,” before “221”. Subsec. (f)(2). Pub. L. 115–97, § 11002(d)(1)(N), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”. 2010—Subsec. (a)(2). Pub. L. 111–148, § 10909(a)(2)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000” in heading and text. See Effective and Termination Dates of 2010 Amendment note below. Subsec. (b)(1). Pub. L. 111–148, § 10909(a)(2)(A), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”. See Effective and Termination Dates of 2010 Amendment note below. Subsec. (d). Pub. L. 111–148, § 10909(b)(2)(J)(i), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C(d)” for “section 23(d)”. See Effective and Termination Dates of 2010 Amendment note below. Subsec. (e). Pub. L. 111–148, § 10909(b)(2)(J)(ii), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C” for “section 23”. See Effective and Termination Dates of 2010 Amendment note below. Subsec. (f). Pub. L. 111–148, § 10909(a)(2)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (f) generally. See Effective and Termination Dates of 2010 Amendment note below. Prior to amendment subsec. (f) read as follows: “Adjustments for inflation.—In the case of a taxable year beginning after

December 31, 2002, each of the dollar amounts in subsection (a)(2) and paragraphs (1) and (2)(A) of subsection (b) shall be increased by an amount equal to— “(1) such dollar amount, multiplied by “(2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2001’ for ‘calendar year 1992’ in subparagraph (B) thereof. If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.” 2004—Subsec. (b)(1). Pub. L. 108–311 amended directory language of Pub. L. 107–147, § 411(c)(2)(B). See 2002 Amendment note below. Subsec. (b)(3)(A). Pub. L. 108–357 inserted “199,” before “221”. 2002—Subsec. (a). Pub. L. 107–147, § 411(c)(2)(A), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “Gross income of an employee does not include amounts paid or expenses incurred by the employer for adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program. The amount of the exclusion shall be— “(1) in the case of an adoption of a child other than a child with special needs, the amount of the qualified adoption expenses paid or incurred by the taxpayer, and “(2) in the case of an adoption of a child with special needs, $10,000.” Subsec. (b)(1). Pub. L. 107–147, § 411(c)(2)(B), as amended by Pub. L. 108–311, substituted “subsection (a)” for “subsection (a)(1)”. Subsec. (f). Pub. L. 107–147, § 418(a)(2), inserted at end “If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.” 2001—Subsec. (a). Pub. L. 107–16, § 202(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Gross income of an employee does not include amounts paid or expenses incurred by the employer for qualified adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program.” Subsec. (b)(1). Pub. L. 107–16, § 202(b)(1)(B), substituted “subsection (a)(1)” for “subsection (a)” and “$10,000” for “$5,000 ($6,000, in the case of a child with special needs)”. Subsec. (b)(2)(A). Pub. L. 107–16, § 202(b)(2)(B), substituted “$150,000” for “$75,000”. Subsec. (b)(3)(A). Pub. L. 107–16, § 431(c)(1), inserted “222,” after “221,”. Subsec. (f). Pub. L. 107–16, § 202(d)(2), (e)(2), added subsec. (f) and struck out heading and text of former subsec. (f). Text read as follows: “This section shall not apply to amounts paid or expenses incurred after

December 31, 2001.” 1998—Subsec. (b)(3)(A). Pub. L. 105–277 inserted “221,” after “and sections”. 1997—Subsec. (b)(1). Pub. L. 105–34 substituted “of the amounts paid or expenses incurred which may be taken into account” for “amount excludable from gross income”.