Page:United States Statutes at Large Volume 124.djvu/1047

 124 STAT. 1021 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘CHAPTER 49—COSMETIC SERVICES’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to services performed on or after July 1, 2010. SEC. 10908. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS. (a) IN GENERAL.—Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended to read as follows: ‘‘(4) PAYMENTS UNDER NATIONAL HEALTH SERVICE CORPS LOAN REPAYMENT PROGRAM AND CERTAIN STATE LOAN REPAY- MENT PROGRAMS.—In the case of an individual, gross income shall not include any amount received under section 338B(g) of the Public Health Service Act, under a State program described in section 338I of such Act, or under any other State loan repayment or loan forgiveness program that is intended to provide for the increased availability of health care services in underserved or health professional shortage areas (as determined by such State).’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2008. SEC. 10909. EXPANSION OF ADOPTION CREDIT AND ADOPTION ASSIST- ANCE PROGRAMS. (a) INCREASE IN DOLLAR LIMITATION.— (1) ADOPTION CREDIT.— (A) IN GENERAL.—Paragraph (1) of section 23(b) of the Internal Revenue Code of 1986 (relating to dollar limitation) is amended by striking ‘‘$10,000’’ and inserting ‘‘$13,170’’. (B) CHILD WITH SPECIAL NEEDS.—Paragraph (3) of sec- tion 23(a) of such Code (relating to $10,000 credit for adop- tion of child with special needs regardless of expenses) is amended— (i) in the text by striking ‘‘$10,000’’ and inserting ‘‘$13,170’’, and (ii) in the heading by striking ‘‘$10,000’’ and inserting ‘‘$13,170’’. (C) CONFORMING AMENDMENT TO INFLATION ADJUST- MENT.—Subsection (h) of section 23 of such Code (relating to adjustments for inflation) is amended to read as follows: ‘‘(h) ADJUSTMENTS FOR INFLATION.— ‘‘(1) DOLLAR LIMITATIONS.—In the case of a taxable year beginning after December 31, 2010, each of the dollar amounts in subsections (a)(3) and (b)(1) shall be increased by an amount equal to— ‘‘(A) such dollar amount, multiplied by ‘‘(B) 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 2009’ 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. ‘‘(2) INCOME LIMITATION.—In the case of a taxable year beginning after December 31, 2002, the dollar amount in sub- section (b)(2)(A)(i) shall be increased by an amount equal to— Effective dates. 26 USC 23. 26 USC 108 note. 26 USC 108. 26 USC 5000B note.