There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (11/21/2009)

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.

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.