A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for social agency, legal and related expenses incurred in connection with the adoption of a child by the taxpayer.

Allows a deduction from gross income under the Internal Revenue Code, for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer. (Amends 26 U.S.C. 219)