A bill to amend the Internal Revenue Code of 1954 to allow a deduction from gross income for adoption fees and related costs incurred in connection with the adoption of a child by the taxpayer.

[AI summary unavailable — showing source text] Provides for a deduction from gross income under the Internal Revenue Code up to a maximun of $1500 for the total expenses paid by the taxpayer during the taxable year incident to the adoption or prospective adoption of a child.…