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 of up to $1250 ($625 in the case of a married individual filing separately) for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.