A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.

referredUnited States· United States Congress· EN

Introduced

9 May 1974

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Allows a deduction from gross income under the Internal Revenue Code for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for purposes of this Act, the term "adoption expense." (Adds 26 U.S.C. 219)

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Documents

1 official file

Introduced in Senate
summary · EN · 9 May 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/3464
Open data entity: https://api.congress.gov/v3/bill/93/s/3464