HR 2468 · 95th Congress · Taxation

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 1977-01-26· Sponsored by Rep. Michel, Robert H. [R-IL-18]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-01-26)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for agency fees, court costs, attorney's fees and other necessary costs and fees incurred in the adoption of a child. Limits this deduction to $2,000.…

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