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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides interim guidance on the adoption credit. Section 10909 of the Patient Protection and Affordable Care Act, Pub. L. 111–148, 124 Stat. 119 (PPACA) amended § 23 of the Internal Revenue Code to make the adoption credit refundable, redesignated § 23 as § 36C, and made certain other changes, effective for taxable years beginning after December 31, 2009. Pending the publication of regulations, this notice provides rules for computing the adoption credit for a taxable year beginning in 2010 and for substantiating claims for the adoption credit. See Notice 97–9, 1997–1 C.B. 365, and Notice 97–70, 1997–2 C.B. 332, for general guidance on the adoption credit.

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▸Contents — Internal Revenue Bulletin 2010-42
Internal Revenue Bulletin 2010-42

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