Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3374 (100th)

Fairness for Adopting Families Act

referredUnited States· United States Congress· EN

Introduced

30 September 1987

Last action

30 September 1987 · Introduced

Status

Referred to 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. Kennedy, Joseph P., II [D-MA-8], Rep. Smith, Lawrence [D-FL-16], Rep. Evans, Lane [D-IL-17], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Owens, Major R. [D-NY-11], Rep. Frank, Barney [D-MA-4], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Lukens, Donald E. [R-OH-8], Rep. Whittaker, Bob [R-KS-5], Rep. Hayes, Charles A. [D-IL-1], Rep. Lewis, John [D-GA-5], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Herger, Wally [R-CA-2], Rep. Fascell, Dante B. [D-FL-19], Rep. Mrazek, Robert J. [D-NY-3], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Horton, Frank J. [R-NY-29], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Miller, George [D-CA-11], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Collins, Cardiss [D-IL-7], Rep. Hyde, Henry J. [R-IL-6], Rep. Henry, Paul B. [R-MI-5], Rep. Yates, Sidney R. [D-IL-9], Rep. Solarz, Stephen J. [D-NY-13], Rep. Vento, Bruce F. [D-MN-4], Rep. Weber, Vin [R-MN-2], Rep. Leland, Mickey [D-TX-18], Rep. DioGuardi, Joseph J. [R-NY-20], Rep. Bereuter, Doug [R-NE-1], Rep. Weiss, Ted [D-NY-17], Rep. Wolpe, Howard E. [D-MI-3], Rep. Richardson, Bill [D-NM-3], Rep. Luken, Thomas A. [D-OH-1], Rep. Armey, Richard K. [R-TX-26], Rep. Upton, Fred [R-MI-6], Rep. Martinez, Matthew G. [D-CA-31], Rep. Dowdy, Wayne [D-MS-4], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Dwyer, Bernard J. [D-NJ-6], Del. de Lugo, Ron [D-VI-At Large], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Williams, Pat [D-MT-At Large], Rep. Feighan, Edward F. [D-OH-19]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

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. Limits the deduction to $5,000 per adopted child ($7,000 in the case of an international adoption). Reduces the amount of the deduction when the taxpayer's income exceeds $60,000. Disallows such a deduction for expenses in connection with: (1) the adoption of a stepchild; or (2) travel outside the United States unless the travel is required as a condition of the child's adoption, to assess the health and status of the child, or to escort the child back to the United States. Excludes such a 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 the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount excluded 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. Applies this Act retroactively to tax year 1986 and thereafter.

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

Timeline

  1. 30 September 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 30 September 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 30 September 1987

    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

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 53 sponsors and actors.

Related records

No cross-record relationships stored yet.

Sources

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