Section 1. Short title
This Act may be cited as the Fight for Siblings Act of 2024.
(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.