“ EXPANSION OF ADOPTION CREDIT AND ADOPTION ASSISTANCE PROGRAMS. (a) In General.— (1) Adoption credit.—Section 23 (a) (1) (relating to allowance of credit) is amended to read as follows: `` (1) In general.—In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter— `` (A) in the case of an adoption of a child other than a child with special needs, the amount of the qualified adoption expenses paid or incurred by the taxpayer, and `` (B) in the case of an adoption of a child with special needs, $10,000.''. ”

“ Qualified child care resource and referral expenditure.— `` (A) In general.—The term `qualified child care resource and referral expenditure' means any amount paid or incurred under a contract to provide child care resource and referral services to an employee of the taxpayer. `` (B) Nondiscrimination.—The services shall not be treated as qualified unless the provision of such services (or the eligibility to use such services) does not discriminate in favor of employees of the taxpayer who are highly compensated employees (within the meaning of section 414 (q) ) . ”

“ Per child amount.—For purposes of paragraph (1) , the per child amount shall be determined as follows: ``In the case of any taxable year The per child amount is— beginning in— 2001, 2002, 2003, or 2004 ....................................... ”