### Question
How does the law define qualifying adoption expenses?


### Answer
Under *14 U.S.C. § 514*, **qualifying adoption expenses** is defined as:

> 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

#### Citation:
  - *14 U.S.C. § 514*
  - Heading: **PART I-REGULAR COAST GUARD > CHAPTER 13-PAY, ALLOWANCES, AWARDS, AND OTHER RIGHTS AND BENEFITS**

