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.
Introduced
23 September 1988
Last action
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Status
Referred to House Committee on Ways and Means.
Sponsors
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Subjects
Discovery layer
Source updated
7 February 2024
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.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 23 September 1988
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/5374
- Open data entity: https://api.congress.gov/v3/bill/100/hr/5374