S 312 · 93th Congress · Adoption

A bill to amend the Internal Revenue Code of 1954, to allow a deduction for expenses incurred in connection with the adoption of a child.

Introduced 1973-01-11· Sponsored by Sen. Young, Milton R. [R-ND]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1973-01-11)

Plain Language Summary

[AI summary unavailable — showing source text] Allows an income tax deduction under the Internal Revenue Code for expenses incurred in connection with the adoption of a child. (Amends 26 U.S.C. 218)…

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