PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2311 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

openUnited States· United States Congress· EN

Introduced

4 March 1981

Last action

4 August 1981 · Committee

Status

See H.R.4242.

Sponsors

Rep. Lehman, William [D-FL-13], Rep. Chisholm, Shirley [D-NY-12], Rep. Yates, Sidney R. [D-IL-9], Rep. Pritchard, Joel [R-WA-1], Rep. Rangel, Charles B. [D-NY-19], Rep. Pepper, Claude [D-FL-14], Rep. Gingrich, Newt [R-GA-6], Rep. Smith, Joseph F. [D-PA-3], Rep. Mitchell, Parren J. [D-MD-7], Rep. Washington, Harold [D-IL-1], Sen. Schumer, Charles E. [D-NY], Rep. Collins, Cardiss [D-IL-7], Rep. Wortley, George C. [R-NY-27], Rep. Frost, Martin [D-TX-24], Rep. Minish, Joseph G. [D-NJ-11], Sen. Markey, Edward J. [D-MA], Rep. Fascell, Dante B. [D-FL-15], Rep. Martin, David O'B. [R-NY-26], Rep. Miller, George [D-CA-7], Rep. Hughes, William J. [D-NJ-2], Rep. Mineta, Norman Y. [D-CA-13], Rep. Edgar, Robert W. [D-PA-7], Rep. Gejdenson, Sam [D-CT-2], Rep. Moakley, John Joseph [D-MA-9]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to permit an income tax deduction from gross income for adoption agency fees, court costs, attorney's fees, and other necessary expenses incurred in the adoption of a child.

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

Timeline

  1. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 4 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  3. 4 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 August 1981

    Committee

    See H.R.4242.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.