Pub. L. 110-351, tit. IV, sec. 403
INFORMATION ON ADOPTION TAX CREDIT.
SEC. 403. INFORMATION ON ADOPTION TAX CREDIT. Section 471(a) of the Social Security Act (42 U.S.C. 671(a)), as amended by sections 101(a), 103, 204(b), 206, and 301(c)(1)(A) of this Act, is amended—(1) by striking “and” at the end of paragraph (31);(2) by striking the period at the end of paragraph (32) and inserting “; and”; and(3) by adding at the end the following:“(33) provides that the State will inform any individual who is adopting, or whom the State is made aware is considering adopting, a child who is in foster care under the responsibility of the State of the potential eligibility of the individual for a Federal tax credit under section 23 of the Internal Revenue Code of 1986.”.