qualifying adoption expenses
(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 or other source authorized to place children for adoption under State or local law. 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.