A bill to amend the Internal Revenue Code of 1954 to allow a deduction with respect to that portion of adoption expenses which are properly attributable to medical expenses incurred for the benefit of the adopted child.

Allows, under the Internal Revenue Code, a deduction for adoption expenses which are properly attributable to medical expenses incurred for the benefit of the adopted child.

Provides that where medical expenses are unascertainable, the taxpayer may deduct 75 percent of the adoption agency charges or $500, whichever amount is lower.