110 STAT. 1902 PUBLIC LAW 104-188—AUG. 20, 1996 "(A) the amount (if any) by which the taxpayer's adjusted gross income exceeds $75,000, bears to " (B) $40,000. "(3) DETERMINATION OF ADJUSTED GROSS INCOME.— For purposes of paragraph (2), adjusted gross income shall be determined— "(A) without regard to this section and sections 911, 931, and 933, and "(B) after the application of sections 86, 135, 219, and 469. "(c) ADOPTION ASSISTANCE PROGRAM.— For purposes of this section, an adoption assistance program is a separate written plan of an employer for the exclusive benefit of such employer's employees— "(1) under which the employer provides such employees with adoption assistance, and "(2) which meets requirements similar to the requirements of paragraphs (2), (3), (5), and (6) of section 127(b). An adoption reimbursement program operated under section 1052 of title 10, United States Code (relating to armed forces) or section 514 of title 14, United States Code (relating to members of the Coast Guard) shall be treated as an adoption assistance program for purposes of this section. "(d) QUALIFIED ADOPTION EXPENSES. — For purposes of this section, the term 'qualified adoption expenses' has the meaning given such term by section 23(d) (determined without regard to reimbursements under this section). "(e) CERTAIN RULES TO APPLY. —Rules similar to the rules of subsections (e), (f), and (g) of section 23 shall apply for purposes of this section. "(f) TERMINATION.— Th is section shall not apply to amounts paid or expenses incurred after December 31, 2001.". (c) CONFORMING AMENDMENTS. — (1) Subparagraph (C) of section 25(e)(1) is amended by inserting "and section 23" after "this section". (2) Sections 86(b)(2)(A) and 135(c)(4)(A) are each amended by inserting "137," before "911". (3) Clause (i) of section 219(g)(3)(A) is amended by inserting ", 137," before "and 911". (4) Clause (ii) of section 469(i)(3)(E) is amended to read as follows: "(ii) the amounts excludable from gross income under sections 135 and 137,". (5) Subsection (a) of section 1016 is amended by striking "and" at the end of paragraph (24), by striking the period at the end of paragraph (25) and inserting ", and", and by adding at the end the following new paragraph: "(26) to the extent provided in sections 23(g) and 137(e).". (6) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 22 the following new item: "Sec. 23. Adoption expenses.". (7) The table of sections for part III of subchapter B of chapter 1 is amended by striking the item relating to section 137 and inserting the following: "Sec. 137. Adoption assistance programs. "Sec. 138. Cross reference to other Acts.".
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