To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from individual retirement plans for adoption expenses.
Dave Thomas Adoption Act of 2011 - Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans if used to pay adoption expenses, including an enhanced allowance for expenses related to the adoption of a special needs child.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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