HR 3075 · 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 1977-02-02· Sponsored by Rep. Spellman, Gladys Noon [D-MD-5]· 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.(1977-02-02)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a deduction from gross income for social or adoption agency fees, court costs, attorney fees and other necessary expenses of adopting a child. Limits the deduction to $1,250 for any Taxable year.…

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