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.
Adoption Opportunity Act - Allows an income tax deduction under the internal Revenue Code of the amount, up to $1,000, of any adoption expenses paid by the taxpayer during the taxable year.
Introduced in Senate
Referred to Senate Committee on Finance.
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