HR 14438 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.

Introduced 1974-04-29· Sponsored by Rep. Boggs, Corinne C. (Lindy) [D-LA-2]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-04-29)

Plain Language Summary

[AI summary unavailable — showing source text] Allows a deduction from gross income under the Internal Revenue Code for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for purposes of this Act, the term "adoption expense". (Adds 26 U.S.C. 219)…

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