2401
HR 3590 EAS/PP
(A) I
N GENERAL
.--Paragraph (1) of section
1
23(b) of the Internal Revenue Code of 1986 (re-
2
lating to dollar limitation) is amended by strik-
3
ing ``$10,000'' and inserting ``$13,170''.
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(B) C
HILD WITH SPECIAL NEEDS
.--Para-
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graph (3) of section 23(a) of such Code (relating
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to $10,000 credit for adoption of child with spe-
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cial needs regardless of expenses) is amended--
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(i) in the text by striking ``$10,000''
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and inserting ``$13,170'', and
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(ii) in the heading by striking
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``
$10
,
000
'' and inserting ``
$13
,
170
''.
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(C) C
ONFORMING
AMENDMENT
TO
INFLA
-
13
TION ADJUSTMENT
.--Subsection (h) of section 23
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of such Code (relating to adjustments for infla-
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tion) is amended to read as follows:
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``(h) A
DJUSTMENTS FOR
I
NFLATION
.--
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``(1) D
OLLAR LIMITATIONS
.--In the case of a
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taxable year beginning after December 31, 2010, each
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of the dollar amounts in subsections (a)(3) and (b)(1)
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shall be increased by an amount equal to--
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``(A) such dollar amount, multiplied by
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``(B) the cost-of-living adjustment deter-
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mined under section 1(f)(3) for the calendar year
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in which the taxable year begins, determined by
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