United States · Bill · S
S. 108 (94th)
Adoption Opportunity Act
Introduced
15 January 1975
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Adoption Opportunity Act - Allows, under the Internal Revenue Code, a deduction (up to $1,000 per child) from gross income for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for the purposes of this Act, the term "adoption expense".
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 15 January 1975
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/senate-bill/108
- Open data entity: https://api.congress.gov/v3/bill/94/s/108