A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

Summary

Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction from gross income for adoption expenses. Includes within the category of "adoption expenses" adoption agency fees, court costs, attorney fees, and other expenses directly related to the legal adoption of a child.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 3 March 1981

   Committee

   Subcommittee on Taxation and Debt Management took the following actions.

   Source: Committee

2. 3 March 1981

   Introduced

   Read second time and referred to Senate Committee on Finance.

   Source: IntroReferral

3. 3 March 1981

   Introduced

   Introduced in Senate

   Source: IntroReferral

4. 5 March 1981

   Committee

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

   Source: Committee

5. 16 October 1981

   Committee

   Subcommittee on Taxation and Debt Management. Hearings held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 3 March 1981

  Open at official source

Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.