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 permit an income tax deduction from gross income for fees, court costs, attorney's fees, and other necessary expenses incurred in the adoption of a child. Limits the amount of such deduction to $500 for a taxable years and $3,500 for all taxable years.

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

Timeline

1. 15 January 1981

   Introduced

   Read second time and referred to Senate Committee on Finance.

   Source: IntroReferral

2. 15 January 1981

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 15 January 1981

  Open at official source

Sponsors

• Sen. Jepsen, Roger W. [R-IA] · R · Sponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Sponsor
• Sen. Durenberger, Dave [R-MN] · R · Cosponsor
• Sen. Levin, Carl [D-MI] · D · Cosponsor
• Sen. Randolph, Jennings [D-WV] · D · Cosponsor
• Sen. Melcher, John [D-MT] · D · Cosponsor
• Sen. Abdnor, James [R-SD] · R · Cosponsor
• · ssfi00 · Standing

Related records

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