S. 608 — A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

Summary

Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction from gross income for adoption expenses. Includes within the category of "adoption expenses" adoption agency fees, court costs, attorney fees, and other expenses directly related to the legal adoption of a child.

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Related Legislation

H.R. 1596A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.
1981-08-04See H.R.4242.
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Legislative Actions

1981-03-03
Introduced in Senate
1981-03-03
Read second time and referred to Senate Committee on Finance.
1981-03-03
Subcommittee on Taxation and Debt Management took the following actions.
1981-03-05
Committee on Finance requested executive comment from OMB; Treasury Department.
1981-10-16
Subcommittee on Taxation and Debt Management. Hearings held.

A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

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