2402
HR 3590 EAS/PP
substituting `calendar year 2009' for `calendar
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year 1992' in subparagraph (B) thereof.
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If any amount as increased under the preceding sen-
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tence is not a multiple of $10, such amount shall be
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rounded to the nearest multiple of $10.
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``(2) I
NCOME LIMITATION
.--In the case of a tax-
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able year beginning after December 31, 2002, the dol-
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lar amount in subsection (b)(2)(A)(i) shall be in-
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creased 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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substituting `calendar year 2001' for `calendar
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year 1992' in subparagraph (B) thereof.
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If any amount as increased under the preceding sen-
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tence is not a multiple of $10, such amount shall be
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rounded to the nearest multiple of $10.''.
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(2) A
DOPTION ASSISTANCE PROGRAMS
.--
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(A) I
N GENERAL
.--Paragraph (1) of section
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137(b) of the Internal Revenue Code of 1986 (re-
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lating to dollar limitation) is amended by strik-
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ing ``$10,000'' and inserting ``$13,170''.
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(B) C
HILD WITH SPECIAL NEEDS
.--Para-
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graph (2) of section 137(a) of such Code (relat-
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