The House, on September 23, 2004, unanimously passed and sent to the Senate the Adoption Tax Relief Guarantee Bill of 2004 (HR 1057). The legislation would eliminate the December 31, 2010 sunset that would otherwise apply to the current adoption credit limit of $10,000, indexed for inflation, enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001. It was not immediately clear when the Senate would take up the measure.
Wolters Kluwer Tax and Accounting
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