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United States · Bill · S

S. 2316 (108th)

Adoption Assistance Act

referredUnited States· United States Congress· EN

Introduced

8 April 2004

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

18 August 2025

Summary

Adoption Assistance Act - Amends the Internal Revenue Code to permit withdrawals from an individual retirement account without penalty for certain adoption expenses. Limits the amount of such withdrawals, except for children with special needs, to the lesser of $10,000 or the excess of adoption expenses over the amount of the income tax credit for adoption expenses.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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