A bill to amend the Internal Revenue Code of 1954 to allow a medical deduction for certain expenses incurred in connection with the birth of a child adopted by the taxpayer.

Allows a tax deduction under the Internal Revenue Code for the expenses for the medical care of a legally adopted child of the taxpayer and the child's natural mother in connection with the child's birth, if such expenses are paid by the taxpayer pursuant to an agreement, entered into before the child's birth, between the taxpayer and the child's natural mother.