Adoptive Families Assistance Act of 1983

Summary

Adoptive Families Assistance Act of 1983 - Amends the Internal Revenue Code to provide an income tax exclusion for employees for amounts received from, or contributions of an employer to, an adoption expense plan. Defines "adoption expense plan" as a written plan of an employer to reimburse employees for adoption expenses. Allows an individual income tax deduction for adoption expenses not to exceed $1,500, or $2,000 in the case of a child with special needs. Treats employer contributions to an adoption expense plan as a deductible business expense.

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Timeline

1. 25 July 1983

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 25 July 1983

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 1 August 1983

   Committee

   Committee on Finance requested executive comment from OMB, Treasury Department.

   Source: Committee

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 25 July 1983

  Open at official source

Sponsors

• Sen. Metzenbaum, Howard M. [D-OH] · D · Sponsor
• Sen. Mitchell, George J. [D-ME] · D · Sponsor
• Sen. Tsongas, Paul E. [D-MA] · D · Sponsor
• Sen. Hawkins, Paula [R-FL] · R · Sponsor
• · ssfi00 · Standing

Related records

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