[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2430 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2430

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
  adoption expenses in excess of 7.5 percent of adjusted gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 16, 1993

  Mr. Bliley introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction for 
  adoption expenses in excess of 7.5 percent of adjusted gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 
(relating to additional itemized deductions for individuals) is amended 
by redesignating section 220 as section 221 and by inserting after 
section 219 the following new section:

``SEC. 220. ADOPTION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be as a deduction an amount equal to the amount by which the 
adoption expenses paid by the taxpayer during the taxable year exceed 
7.5 percent of adjusted gross income.
    ``(b) Adoption Expenses.--For purposes of this section, the term 
`adoption expenses' means reasonable and necessary adoption fees, court 
costs, attorney fees, and other expenses which are directly related to 
the legal adoption of a child by the taxpayer and which are not 
incurred in violation of State or Federal law; except that such term 
shall not include--
            ``(1) any expense for which a deduction or credit is 
        allowable under any other provision of this chapter, and
            ``(2) any expense paid from funds received under any 
        Federal, State, or local program.''
    (b) The table of sections for part VII of subchapter B of chapter 1 
of such Code is amended by striking the item relating to section 220 
and inserting the following:

                              ``Sec. 220. Adoption expenses.
                              ``Sec. 221. Cross reference.''
    (c) The amendments made by this section shall apply to taxable 
years beginning after December 31, 1992.

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