Adoption Incentives Act of 1995

[AI summary unavailable — showing source text] Adoption Incentives Act of 1995 - Amends the Internal Revenue Code to exclude from gross income: (1) employee and military adoption assistance benefits; and (2) a withdrawal from an individual retirement account for qualified adoption expenses to the extent that such amount exceeds the sum of such benefits plus any credit allowable with respect to such expenses, as long as such amount does not exceed such expenses.…