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United States · Bill · HR

H.R. 5374 (100th)

A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for the expenses of adopting a child with special needs.

referredUnited States· United States Congress· EN

Introduced

23 September 1988

Last action

23 September 1988 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Lewis, Jerry [R-CA-41], Sen. Coats, Daniel [R-IN], Rep. Michel, Robert H. [R-IL-18], Rep. Cheney, Dick [R-WY-At Large], Rep. Edwards, Mickey [R-OK-5], Rep. Martin, Lynn M. [R-IL-16], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Vander Jagt, Guy [R-MI-9], Rep. Bliley, Tom [R-VA-7], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Wortley, George C. [R-NY-27], Rep. Packard, Ron [R-CA-48], Rep. Hastert, J. Dennis [R-IL-14], Rep. Dornan, Robert K. [R-CA-46], Rep. Hyde, Henry J. [R-IL-6], Rep. Gingrich, Newt [R-GA-6], Rep. Weber, Vin [R-MN-2], Rep. Broomfield, William S. [R-MI-18], Rep. Davis, Jack [R-IL-4], Rep. DeLay, Tom [R-TX-22], Rep. Emerson, Bill [R-MO-8], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Moorhead, Carlos J. [R-CA-22], Sen. Gregg, Judd [R-NH], Rep. Hiler, John Patrick [R-IN-3], Rep. Badham, Robert E. [R-CA-40], Rep. Saiki, Patricia [R-HI-1], Rep. Skeen, Joe [R-NM-2], Rep. Walker, Robert S. [R-PA-16], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Bilirakis, Michael [R-FL-9], Sen. Bunning, Jim [R-KY], Rep. Bentley, Helen Delich [R-MD-2], Rep. Buechner, Jack [R-MO-2], Rep. Swindall, Patrick L. [R-GA-4], Rep. Burton, Dan [R-IN-5], Rep. Hunter, Duncan [R-CA-52], Rep. Whittaker, Bob [R-KS-5], Rep. Spence, Floyd [R-SC-2], Rep. Schuette, Bill [R-MI-10]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to permit a nonrefundable credit of 20 percent of qualified adoption expenses paid or incurred by the taxpayer in connection with the legal adoption of a child with special needs. Limits the amount of the credit to $600.

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

Timeline

  1. 23 September 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 September 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 September 1988

    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

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Sponsors

Related records

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Sources

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