Sec. 1406. Repeal of exclusion for adoption assistance programs
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Part III of subchapter B of chapter 1 is amended by striking section 137 (and by striking the item relating to such section in the table of sections for such part). Sections 414(n)(3)(C), 414(t)(2), 74(d)(2)(B), 86(b)(2)(A), 219(g)(3)(A)(ii) are each amended by striking , 137 . Section 1016(a), as amended by the preceding provision of this Act, is amended by striking paragraph (26). Section 6039D(d)(1), as amended by the preceding provisions of this Act, is amended— by striking , or 137 , and by inserting or before 125 . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.