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United States · Bill · HR

H.R. 1205 (101st)

Fairness for Adopting Families Act

referredUnited States· United States Congress· EN

Introduced

1 March 1989

Last action

1 March 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Lehman, William [D-FL-17], Rep. Wolf, Frank R. [R-VA-10], Rep. Schroeder, Patricia [D-CO-1], Rep. Rangel, Charles B. [D-NY-15], Rep. Fascell, Dante B. [D-FL-19], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Mrazek, Robert J. [D-NY-3], Sen. DeWine, Mike [R-OH], Rep. Fazio, Vic [D-CA-3], Rep. Bereuter, Doug [R-NE-1], Rep. Chapman, Jim [D-TX-1], Rep. Hyde, Henry J. [R-IL-6], Rep. Hiler, John Patrick [R-IN-3], Rep. Martinez, Matthew G. [D-CA-31], Rep. Lancaster, H. Martin [D-NC-3], Rep. Atkins, Chester G. [D-MA-5], Rep. Torres, Esteban Edward [D-CA-34], Rep. Owens, Major R. [D-NY-11], Rep. Bilbray, James H. [D-NV-1], Rep. Collins, Cardiss [D-IL-7], Rep. Lukens, Donald E. [R-OH-8], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Henry, Paul B. [R-MI-5], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Schuette, Bill [R-MI-10], Rep. Ackerman, Gary L. [D-NY-5], Rep. Payne, Donald M. [D-NJ-10], Rep. Bonior, David E. [D-MI-10], Rep. Kaptur, Marcy [D-OH-9], Del. de Lugo, Ron [D-VI-At Large], Rep. Kennedy, Joseph P., II [D-MA-8], Rep. Whittaker, Bob [R-KS-5], Rep. Engel, Eliot L. [D-NY-16], Rep. Kildee, Dale E. [D-MI-5], Rep. Garcia, Robert [D-NY-18], Rep. Emerson, Bill [R-MO-8], Rep. Evans, Lane [D-IL-17], Rep. McEwen, Bob [R-OH-6], Rep. Miller, George [D-CA-11], Rep. Brown, George E., Jr. [D-CA-42], Rep. Espy, Mike [D-MS-2], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Rowland, John G. [R-CT-5], Rep. Smith, Christopher H. [R-NJ-4], Rep. Solarz, Stephen J. [D-NY-13], Rep. Williams, Pat [D-MT-At Large], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Holloway, Clyde [R-LA-8]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Includes as deductible all reasonable and necessary expenses that do not violate a Federal or State law and that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency, or through a private placement. Excludes the deduction from the two percent floor on miscellaneous itemized deductions. Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program. Limits both the deduction and the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount when the taxpayer's income exceeds $60,000. Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 March 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 1 March 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 1 March 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 1 March 1989

    Open at official source

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Sponsors

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Related records

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Sources

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