United States · Bill · S
S. 268 (102nd)
Special Needs Adoption Assistance Act of 1991
Introduced
24 January 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
26 August 2025
Summary
Special Needs Adoption Assistance Act of 1991 - Amends the Internal Revenue Code to allow a tax deduction for qualified adoption expenses for children with special needs. Allows such deduction whether or not a taxpayer itemizes deductions. Amends Federal law to direct the Office of Personnel Management to establish a demonstration program under which an employee is reimbursed for qualifying adoption expenses incurred in connection with the adoption of a child with special needs. Requires a report to the President and the Congress by October 1, 1992, on such program.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 24 January 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/268
- Open data entity: https://api.congress.gov/v3/bill/102/s/268