A bill to amend the Internal Revenue Code of 1986 to authorize a deduction for the expenses of adopting a special needs child and to amend title 5, United States Code, to establish a program providing assistance to Federal employees adopting a special needs child.
Special Needs Adoption Assistance Act of 1989 - Amends the Internal Revenue Code to allow a tax deduction for qualified adoption expenses. Allows such deduction whether or not a taxpayer itemizes deductions.
Directs 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.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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