Special Needs Adoption Assistance Act of 1989

[AI summary unavailable — showing source text] Special Needs Adoption Assistance Act of 1989 - Amends the Internal Revenue Code to authorize a deduction for the expenses of adopting a child with special needs. Limits deductible adoption expenses to $3,000. Prohibits a deduction of any such expense for which a deduction or credit is allowable under other Internal Revenue Code provisions. Provides that any reimbursement of such expenses shall be includible in the taxpayer's gross income. Allows such a deduction whether or not a taxpayer itemizes deductions. Directs the Office of Personnel Management (OPM) to establish a demonstration program requiring executive agencies to reimburse employees for the expenses of adopting a child with special needs. Authorizes agencies to require employees applying for reimbursement of such expenses to obtain State or private adoption agency certification that the adoptive child is a child with special needs. Limits such adoption expenses to $2,000 per child and $5,000 in any calendar year. Prohibits such reimbursement in any adoption: (1) in which one of the adopting parents is a biological parent; (2) of a child 18 years of age or older; (3) of a child who, immediately prior to the adoption, was…