A bill to amend the Internal Revenue Code of 1954 to allow a deduction with respect to that portion of adoption expenses which are properly attributable to medical expenses incurred for the benefit of the adopted child.

Summary

Amends the Internal Revenue Code to allow individuals to deduct an amount equal to the sum of the amounts paid to an adoption agency for the medical care of a child adopted by the individual. States that if the amounts paid for such medical expenses cannot be ascertained an amount equal to the lower of 25 percent of the adoption agency charges, or $500 may be deducted.

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Documents

1 official file

• Introduced in House

  summary · EN · 8 March 1977

  Open at official source

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