A bill to amend the Internal Revenue Code of 1954 to allow the taxpayer a deduction from gross income for medical, legal and certain other expenses paid in connection with the adoption of a child.

Allows the taxpayer a deduction of up to $1500 from gross income under the Internal Revenue Code, for medical, legal, and other expenses paid in connection with the adoption of a child. Specifies rules and regulations governing, this provision. (Amends 26 U.S.C. 219)