Page:United States Statutes at Large Volume 122.djvu/4002

 12 2 STA T .397 9 PUBLIC LA W 11 0– 3 5 1 —O CT. 7 , 200 8‘ ‘ (A)hasbe e ni n fo s t e rc are u n d er the res p onsibi l it y of the S tate for at least 60 consecuti v e m onths and ‘‘( B ) meets the re q uirements of subsection (a)( 2 )(A)(ii) . ‘‘( 3 ) EXCEPTIONF O RM EM B ER OF AS IB L IN G GRO U P. —N ot -w ithstandin g paragraphs ( 1 ) and (2) of this subsection , begin- ning with fiscal year 2010, such term shall include a child of any age on the date on which an adoption assistance agree- ment is entered into on behalf of the child under this section without regard to whether the child is described in paragraph (2)(A) of this subsection if the child— ‘‘(A) is a sibling of a child who is an applicable child for the fiscal year under paragraph (1) or (2) of this sub- section; ‘‘(B) is to be placed in the same adoption placement as an applicable child for the fiscal year who is their sibling; and ‘‘( C ) meets the requirements of subsection (a)(2)(A)(ii). ’ ’. SEC.403 . INFORMAT IONONA D O P TION TA X CREDIT. Section 47 1(a) of the Social Security Act (42 U .S.C. 671(a)), as amended by sections 101(a), 103, 204(b), 206, and 301(c)(1)(A) of this Act, is amended— (1) by stri k ing ‘‘and’’ at the end of paragraph (31); (2) by striking the period at the end of paragraph (32) and inserting ‘‘; and’’; and (3) by adding at the end the following

‘‘(33) provides that the State will inform any individual who is adopting, or whom the State is made aware is consid- ering adopting, a child who is in foster care under the responsi- bility of the State of the potential eligibility of the individual for a F ederal ta x credit under section 23 of the I nternal R evenue Code of 1 98 6.’’. TI T LEV—C L AR I F ICATI ON OF U NIFOR MD EFINITION OF C H ILD AND OTHER P ROVI S IONS SEC. 5 0 1 .C L ARIFICATION OF U NIFORM DEFINITION OF C H ILD. (a) C H IL DM UST BE Y OUNGER T HAN CLAIMANT.—Section 1 5 2(c)(3)(A) of the Internal Revenue Code of 1986 is amended by inserting ‘‘is younger than the taxpayer claiming such individual as a qualifying child and’’ after ‘‘such individual’’. (b) CHILD MUST BE UNMARRIED.—Section 152(c)(1) of such Code is amended by striking ‘‘and’’ at the end of subparagraph (C), by striking the period at the end of subparagraph ( D ) and inserting ‘‘, and’’, and by adding at the end the following new subparagraph: ‘‘(E) who has not filed a j oint return (other than only for a claim of refund) with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.’’. (c) RESTRICT Q UALIF Y ING CHILD TAX BENEFITS TO CHILD’S P ARENT.— (1) CHILD TAX CREDIT.—Section 24(a) of such Code is amended by inserting ‘‘for which the taxpayer is allowed a deduction under section 151’’ after ‘‘of the taxpayer’’. 26USC15 2 .Ef f ectiv e da te.

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