A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit an income tax deduction from gross income for fees, court costs, attorney fees and other necessary expenses for the adoption of a child. Provides that no deduction can be taken for the first $500 of expenses incurred and provides that no deduction can exceed $3,500 ($4,500 in the case of an international adoption).…