HR 14701 · 93th Congress · Adoption
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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1974-05-08)
Plain Language Summary
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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
Cosponsors (9)
4 Democrats5 Republicans