HR 797 · 93th Congress · Adoption

A bill to amend the Internal Revenue Code of 1954 to treat adoption fees in the same manner as medical expenses for income tax purposes.

Introduced 1973-01-03· Sponsored by Rep. Michel, Robert H. [R-IL-18]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-03)

Plain Language Summary

[AI summary unavailable — showing source text] Allows an income tax deduction under the Internal Revenue Code for adoption fees paid by a taxpayer during the taxable year. Places limitations on the amount of the tax deduction in the same manner as medical expenses under the Internal Revenue Code. (Amends 26 U.S.C. 213)…

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