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Introduction

SECTION 5. DRAFTING INFORMATION

Internal Revenue Bulletin 2010-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Those items will be addressed in future guidance.

.02 Sections 10909(a)(1) and (b) of the Patient Protection and Affordable Care Act of 2010, Pub. L. No. 111–148, 124 Stat. 119 (PPACA), redesignated § 23 of the Code as § 36C, made the adoption credit refundable, and for taxable years beginning in 2010, increased the maximum adoption credit from $10,000 (as adjusted

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▸Contents — Internal Revenue Bulletin 2010-46
Internal Revenue Bulletin 2010-46

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