S 3464 · 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.

Introduced 1974-05-09· Sponsored by Sen. Long, Russell B. [D-LA]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1974-05-09)

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