A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.

Summary

Allows a deduction from gross income under the Internal Revenue Code for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for purposes of this Act, the term "adoption expense". (Adds 26 U.S.C. 219)

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

Timeline

1. 8 May 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 8 May 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 8 May 1974

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 8 May 1974

  Open at official source

Sponsors

• Rep. Rarick, John R. [D-LA-6] · D · Sponsor
• Rep. St Germain, Fernand J. [D-RI-1] · D · Cosponsor
• Rep. Roncalio, Teno [D-WY-At Large] · D · Cosponsor
• Rep. Johnson, James P. (Jim) [R-CO-4] · R · Cosponsor
• Rep. Wyatt, Wendell [R-OR-1] · R · Cosponsor
• Rep. Mitchell, Donald J. [R-NY-31] · R · Cosponsor
• Rep. Grasso, Ella T. [D-CT-6] · D · Cosponsor
• Rep. Kyros, Peter N. [D-ME-1] · D · Cosponsor
• Rep. Abdnor, James [R-SD-2] · R · Cosponsor
• Rep. Price, Robert D. [R-TX-13] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.