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.

Amends the Internal Revenue Code to allow an income tax deduction for that portion of the fees paid to an adoption agency which are attributable to medical expenses incurred for the benefit of the adopted child. Allows a standard deduction equal to the lesser of 75 percent of adoption agency charges or $800 if the amount of medical expenses cannot otherwise be ascertained.