A bill to amend section 213 of the Internal Revenue Code of 1954 to provide that certain expenses of child adoption shall be treated as medical expenses.

Provides, under the Internal Revenue Code of 1954, that specified expenses of child adoption shall be treated as medical expenses of a dependent of the taxpayer. Provides that the provisions of this Act shall apply to taxable years beginning after December 31, 1973. (Amends 26 U.S.C. 213)