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.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow as a tax deduction the amount of any adoption expenses, including social or agency adoption fees, court costs, and attorney's fees, paid by the taxpayer during the taxable year.…