HR 2164 · 105th Congress · Taxation
Adoption Incentives Act of 1997
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1997-07-15)
Plain Language Summary
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Adoption Incentives Act of 1997 - Amends the Internal Revenue Code to exempt from the penalty for early distributions from qualified retirement plans distributions for qualified adoption expenses that are not covered by provisions allowing a credit for adoption expenses (determined as if the credit was allowed without regard to any limitation based on liability for tax).…
Summarized by Claude AI · Non-partisan · For informational purposes only