I 118th CONGRESS 2d Session H. R. 7912 IN THE HOUSE OF REPRESENTATIVES April 9, 2024 Mr. Nunn of Iowa (for himself and Mr. Davis of North Carolina ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to increase the aggregate dollar limitation on the amount of qualified adoption expenses which may be taken into account for purposes of the adoption expenses credit in the case of a taxpayer who adopts 2 siblings in the same taxable year.

1. Short title This Act may be cited as the Fight for Siblings Act of 2024 . 2. Increase in aggregate dollar limitation on adoption expenses credit (a) In general Section 23(b)(1) of the Internal Revenue Code of 1986 is amended by inserting ($20,000 in the case of a taxpayer that finalizes the adoption of 2 children who are siblings in the same taxable year) after $10,000 . (b) Effective date The amendment made by this section shall apply to adoptions finalized after the date of the enactment of this Act.