HR 658 · 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 1977-01-04· Sponsored by Rep. Robinson, J. Kenneth [R-VA-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-01-04)

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