HR 4106 · 102th Congress · Taxation

Adoption Tax Relief Act of 1992

Introduced 1992-01-24· Sponsored by Rep. Condit, Gary A. [D-CA-15]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1992-01-28)

Plain Language Summary

[AI summary unavailable — showing source text] Adoption Tax Relief Act of 1992 - Amends the Internal Revenue Code to allow an itemized deduction for adoption expenses which include: (1) reasonable and necessary legal costs; and (2) travel expenses incurred while away from home arranging the adoption or for transportation of the child to the home of the taxpayer.…

Summarized by Claude AI · Non-partisan · For informational purposes only