A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for the expenses of adopting a child with special needs.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit a nonrefundable credit of 20 percent of qualified adoption expenses paid or incurred by the taxpayer in connection with the legal adoption of a child with special needs. Limits the amount of the credit to $600.…