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.

Amends the Internal Revenue Code to allow a deduction from gross income for social or adoption agency fees, court costs, attorney fees and other necessary expenses of adopting a child. Limits the deduction to $1,250 for any taxable year.