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14 U.S.C. § 2903 — Reimbursement for adoption expenses
Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization To Reimburse.—** The Secretary shall carry out a program under which a member of the Coast Guard may be reimbursed, as provided in this section, for qualifying adoption expenses incurred by the member in the adoption of a child under 18 years of age.
**(b) Adoptions Covered.—** An adoption for which expenses may be reimbursed under this section includes an adoption by a single individual, an infant adoption, an intercountry adoption, and an adoption of a child with special needs (as defined in section 473(c) of the Social Security Act ([42 U.S.C. 673(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section673/c&num=0&edition=prelim))).
**(c) Benefits Paid After Adoption Is Final.—** Benefits paid under this section in the case of an adoption may be paid only after the adoption is final.
**(d) Treatment of Other Benefits.—** A benefit may not be paid under this section for any expense paid to or for a member of the Coast Guard under any other adoption benefits program administered by the Federal Government or under any such program administered by a State or local government.
**(e) Limitations.—**
(1) Not more than $2,000 may be paid under this section to a member of the Coast Guard, or to two such members who are spouses of each other, for expenses incurred in the adoption of a child.
(2) Not more than $5,000 may be paid under this section to a member of the Coast Guard, or to two such members who are spouses of each other, for adoptions by such member (or members) in any calendar year.
**(f) Regulations.—** The Secretary shall prescribe regulations to carry out this section.
**(g) Definitions.—** In this section:
(1) The term “qualifying adoption expenses” means reasonable and necessary expenses that are directly rel
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Source file: Laws/federal/codes/united-states-code/title-14/section-2903-reimbursement-for-adoption-expenses--cb0ec9ed46.md
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Source location: Title 14, Chapter 29, § 2903; chapter-029-coast-guard-family-support-child-care-and-housing.md
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**(a) Authorization To Reimburse.—** The Secretary shall carry out a program under which a member of the Coast Guard may be reimbursed, as provided in this section, for qualifying adoption expenses incurred by the member in the adoption of a child under 18 years of age.
**(b) Adoptions Covered.—** An adoption for which expenses may be reimbursed under this section includes an adoption by a single individual, an infant adoption, an intercountry adoption, and an adoption of a child with special needs (as defined in section 473(c) of the Social Security Act ([42 U.S.C. 673(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section673/c&num=0&edition=prelim))).
**(c) Benefits Paid After Adoption Is Final.—** Benefits paid under this section in the case of an adoption may be paid only after the adoption is final.
**(d) Treatment of Other Benefits.—** A benefit may not be paid under this section for any expense paid to or for a member of the Coast Guard under any other adoption benefits program administered by the Federal Government or under any such program administered by a State or local government.
**(e) Limitations.—**
(1) Not more than $2,000 may be paid under this section to a member of the Coast Guard, or to two such members who are spouses of each other, for expenses incurred in the adoption of a child.
(2) Not more than $5,000 may be paid under this section to a member of the Coast Guard, or to two such members who are spouses of each other, for adoptions by such member (or members) in any calendar year.
**(f) Regulations.—** The Secretary shall prescribe regulations to carry out this section.
**(g) Definitions.—** In this section:
(1) The term “qualifying adoption expenses” means reasonable and necessary expenses that are directly related to the legal adoption of a child under 18 years of age, but only if such adoption is arranged by a qualified adoption agency. Such term does not include any expense incurred—
(A) by an adopting parent for travel; or
(B) in connection with an adoption arranged in violation of Federal, State, or local law.
(2) The term “reasonable and necessary expenses” includes—
(A) public and private agency fees, including adoption fees charged by an agency in a foreign country;
(B) placement fees, including fees charged adoptive parents for counseling;
(C) legal fees (including court costs) in connection with services that are unavailable to a member of the Coast Guard under section 1044 or 1044a of title 10; and
(D) medical expenses, including hospital expenses of the biological mother of the child to be adopted and of a newborn infant to be adopted.
(3) The term “qualified adoption agency” means any of the following:
(A) A State or local government agency which has responsibility under State or local law for child placement through adoption.
(B) A nonprofit, voluntary adoption agency which is authorized by State or local law to place children for adoption.
(C) Any other source authorized by a State to provide adoption placement if the adoption is supervised by a court under State or local law.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** In conjunction with the transmittal by the President to Congress of the budget of the United States for fiscal year 2014 and biennially thereafter, the Secretary shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report on the status of all Level 1 acquisitions or Level 2 acquisitions.
**(b) Information To Be Included.—** Each report under subsection (a) shall include for each Level 1 acquisition or Level 2 acquisition—
(1) a statement of the Coast Guard’s mission needs and performance goals relating to such program, including a justification for any change to those needs and goals subsequent to a report previously submitted under this section;
(2) a justification explaining how the projected number and capabilities of assets acquired under such program meet applicable mission needs and performance goals;
(3) an identification of any and all mission hour gaps, accompanied by an explanation of how and when the Coast Guard will close those gaps;
(4) an identification of any changes with respect to such program, including—
(A) any changes to the timeline for the acquisition of each new asset and the phaseout of legacy assets; and
(B) any changes to—
(i) the costs of new assets or legacy assets for that fiscal year or future fiscal years; or
(ii) the total acquisition cost;
(5) a justification explaining how any change to such program fulfills the mission needs and performance goals of the Coast Guard;
(6) a description of how the Coast Guard is planning for the integration of each new asset acquired under such program into the Coast Guard, including needs related to shore-based infrastructure and human resour
Source: Supplied U.S. Code snapshot — release unconfirmed · 14 U.S.C. § 5103
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization To Reimburse.—** The Secretary of Defense shall carry out a program under which a member of the armed forces may be reimbursed, as provided in this section, for qualifying adoption expenses incurred by the member in the adoption of a child under 18 years of age.
**(b) Adoptions Covered.—** An adoption for which expenses may be reimbursed under this section includes an adoption by a single person, an infant adoption, an intercountry adoption, and an adoption of a child with special needs (as defined in section 473(c) of the Social Security Act ([42 U.S.C. 673(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section673/c&num=0&edition=prelim))).
**(c) Benefits Paid After Adoption Is Final.—** Benefits paid under this section in the case of an adoption may be paid only after the adoption is final.
**(d) Treatment of Other Benefits.—** A benefit may not be paid under this section for any expense paid to or for a member of the armed forces under any other adoption benefits program administered by the Federal Government or under any such program administered by a State or local government.
**(e) Limitations.—**
(1) Not more than $2,000 may be paid under this section to a member of the armed forces, or to two such members who are spouses of each other, for expenses incurred in the adoption of a child.
(2) Not more than $5,000 may be paid under this section to a member of the armed forces, or to two such members who are spouses of each other, for adoptions by such member (or members) in any calendar year.
**(f) Regulations.—** The Secretary of Defense shall prescribe regulations to carry out this section.
**(g) Definitions.—** In this section:
(1) The term “qualifying adoption expenses” means reasonable and necessary expenses
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1052
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** In order to aid navigation and to prevent disasters, collisions, and wrecks of vessels and aircraft, the Coast Guard may establish, maintain, and operate:
(1) aids to maritime navigation required to serve the needs of the armed forces or of the commerce of the United States;
(2) aids to air navigation required to serve the needs of the armed forces of the United States peculiar to warfare and primarily of military concern as determined by the Secretary of Defense or the Secretary of any department within the Department of Defense and as required by any of those officials; and
(3) electronic aids to navigation systems (a) required to serve the needs of the armed forces of the United States peculiar to warfare and primarily of military concern as determined by the Secretary of Defense or any department within the Department of Defense; or (b) required to serve the needs of the maritime commerce of the United States; or (c) required to serve the needs of the air commerce of the United States as requested by the Administrator of the Federal Aviation Administration.
These aids to navigation other than electronic aids to navigation systems shall be established and operated only within the United States, the waters above the Continental Shelf, the territories and possessions of the United States, the Trust Territory of the Pacific Islands, and beyond the territorial jurisdiction of the United States at places where naval or military bases of the United States are or may be located. The Coast Guard may establish, maintain, and operate aids to maritime navigation under paragraph (1) of this section by contract with any person, public body, or instrumentality.
**(b)** In the case of pierhead beacons, the Commandant may—
(1) acquire, by donation or purchase in behalf
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** At least 90 days prior to making a final determination that a waterway, or a portion thereof, is navigable for purposes of the jurisdiction of the Coast Guard, the Commandant shall provide notification regarding the proposed determination to—
(1) the Governor of each State in which such waterway, or portion thereof, is located;
(2) the public; and
(3) the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives.
**(b) Content Requirement.—** Each notification provided under subsection (a) to an entity specified in paragraph (3) of that subsection shall include—
(1) an analysis of whether vessels operating on the waterway, or portion thereof, subject to the proposed determination are subject to inspection or similar regulation by State or local officials;
(2) an analysis of whether operators of commercial vessels on such waterway, or portion thereof, are subject to licensing or similar regulation by State or local officials; and
(3) an estimate of the annual costs that the Coast Guard may incur in conducting operations on such waterway, or portion thereof.
Source: Supplied U.S. Code snapshot — release unconfirmed · 14 U.S.C. § 563
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exclusion**
(1) **In general** — Gross income of an employee does not include amounts paid or expenses incurred by the employer for qualified adoption expenses in connection with the adoption of a child by an employee if such amounts are furnished pursuant to an adoption assistance program.
(2) **$10,000 exclusion for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the qualified adoption expenses with respect to such adoption for such year shall be increased by an amount equal to the excess (if any) of $10,000 over the actual aggregate qualified adoption expenses with respect to such adoption during such taxable year and all prior taxable years.
**(b) Limitations**
(1) **Dollar limitation** — The aggregate of the amounts paid or expenses incurred which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) **Income limitation** — The amount excludable from gross income under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so excludable (determined without regard to this paragraph but with regard to paragraph (1)) as—
(A) the amount (if any) by which the taxpayer’s adjusted gross income exceeds $150,000, 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 85(c) 11 So in original. Probably should be followed by a comma. 221, 911, 931, and 933, and
(B) after the application of sections 86, 135, 219, and 469.
**(c) Adopt
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 137
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Federal law — U.S. Code and appendices · legal_authorities
Page 189
TITLE 14—COAST GUARD
§ 2903
L. 115–282, title I, § 117(b), Dec. 4, 2018, 132 Stat.
4230.)
Editorial Notes
PRIOR PROVISIONS
A prior section 2901 was renumbered section 5101 of
this title.
AMENDMENTS
2018—Pub. L. 115–282 renumbered section 531 of this
title as this section.
§ 2902. Surveys of Coast Guard families
(a) AUTHORITY.—The Commandant, in order to
determine the effectiveness of Federal policies,
programs, and activities related to the families
of Coast Guard members, may survey—
(1) any Coast Guard member;
(2) any retired Coast Guard member;
(3) the immediate family of any Coast Guard
member or retired Coast Guard member; and
(4) any survivor of a deceased Coast Guard
member.
(b) VOLUNTARY PARTICIPATION.—Participation
in any survey conducted under subsection (a)
shall be voluntary.
(c) FEDERAL RECORDKEEPING.—Each individual
surveyed under subsection (a) shall be consid-
ered an employee of the United States for pur-
poses of section 3502(3)(A)(i) of title 44.
(Added Pub. L. 113–281, title II, § 214(a), Dec. 18,
2014, 128 Stat. 3029, § 532; renumbered § 2902, Pub.
L. 115–282, title I, § 117(b), Dec. 4, 2018, 132 Stat.
4230; amended Pub. L. 116–283, div. G, title
LVXXXV [LXXXV], § 8505(a)(47), Jan. 1, 2021, 134
Stat. 4750.)
Editorial Notes
PRIOR PROVISIONS
A prior section 2902 was renumbered section 5102 of
this title.
AMENDMENTS
2021—Subsec. (c). Pub. L. 116–283 substituted ‘‘indi-
vidual’’ for ‘‘person’’.
2018—Pub. L. 115–282 renumbered section 532 of this
title as this section.
§ 2903. Reimbursement for adoption expenses
(a) AUTHORIZATION TO REIMBURSE.—The Sec-
retary shall carry out a program under which a
member of the Coast Guard may be reimbursed,
as provided in this section, for qualifying adop-
tion expenses in
Source: Supplied 2024 U.S. Code historical extraction · 14 U.S.C. § 2903
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Agreements with adoptive parents of children with special needs; State payments; qualifying children; amount of payments; changes in circumstances; placement period prior to adoption; nonrecurring adoption expenses**
(1)
(A) Each State having a plan approved under this part shall enter into adoption assistance agreements (as defined in [section 675(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section675/3&num=0&edition=prelim)) with the adoptive parents of children with special needs.
(B) Under any adoption assistance agreement entered into by a State with parents who adopt a child with special needs, the State—
(i) shall make payments of nonrecurring adoption expenses incurred by or on behalf of such parents in connection with the adoption of such child, directly through the State agency or through another public or nonprofit private agency, in amounts determined under paragraph (3), and
(ii) in any case where the child meets the requirements of paragraph (2), may make adoption assistance payments to such parents, directly through the State agency or through another public or nonprofit private agency, in amounts so determined.
(2)
(A) For purposes of paragraph (1)(B)(ii), a child meets the requirements of this paragraph if—
(i) in the case of a child who is not an applicable child for the fiscal year (as defined in subsection (e)), the child—
(I)
(aa)
(AA) was removed from the home of a relative specified in [section 606(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section606/a&num=0&edition=prelim) (as in effect on July 16, 1996) and placed in foster care in accordance with a voluntary placement agreement with respect to which
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 673
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Federal law — U.S. Code and appendices · legal_authorities
Page 2382
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 673
100 Stat. 294; Pub. L. 100–203, title IX, § 9131(a)(2), Dec.
22, 1987, 101 Stat. 1330–313, provided that: ‘‘The amend-
ments made by subsections (a) and (b) [amending this
section and sections 608, 673, and 675 of this title] shall
be effective only with respect to expenditures made
after September 30, 1979.’’
[Pub. L. 100–203, title IX, § 9131(b), Dec. 22, 1987, 101
Stat. 1330–313, provided that: ‘‘The amendments made
by subsection (a) [amending section 102(a)(1), (c), and
(e) of Pub. L. 96–272, set out as notes under this section]
shall become effective October 1, 1987.’’]
CONSTRUCTION OF 2008 AMENDMENT
For construction of amendment by section 301(a)(2) of
Pub. L. 110–351, see section 301(d) of Pub. L. 110–351, set
out as a note under section 671 of this title.
CHILDREN VOLUNTARILY REMOVED FROM HOME OF
RELATIVE
Pub. L. 96–272, title I, § 102(d)(1), June 17, 1980, 94 Stat.
515, provided that: ‘‘For purposes of section 472 of the
Social Security Act [42 U.S.C. 672], a child who was vol-
untarily removed from the home of a relative and who
had a judicial determination prior to October 1, 1978, to
the effect that continuation therein would be contrary
to the welfare of such child, shall be deemed to have
been so removed as a result of such judicial determina-
tion if, and from the date that, a case plan and a review
meeting the requirements of section 471(a)(16) of such
Act [42 U.S.C. 671(a)(16)] have been made with respect
to such child and such child is determined to be in need
of foster care as a result of such review. In the case of
any child described in the preceding sentence, for pur-
poses of section 472(a)(4) of such Act [42 U.S.C.
672(a)(4)], the date of the voluntary removal shall
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 673
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 673. This identifies an authority to review, not proof of applicability.