2403
HR 3590 EAS/PP
ing to $10,000 exclusion for adoption of child
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with special needs regardless of expenses) is
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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
-
8
TION
ADJUSTMENT
.--Subsection (f) of section
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137 of such Code (relating to adjustments for in-
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flation) is amended to read as follows:
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``(f) 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)(2) 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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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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