To amend the Internal Revenue Code of 1986 to allow a deduction for adoption expenses.
Adoption Tax Relief Act of 1992 - Amends the Internal Revenue Code to allow an itemized deduction for adoption expenses which include: (1) reasonable and necessary legal costs; and (2) travel expenses incurred while away from home arranging the adoption or for transportation of the child to the home of the taxpayer.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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