[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4921 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4921

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
                       certain adoption expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 8, 1994

 Mrs. Lowey (for herself and Mr. Wyden) 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 
                       certain adoption expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR CERTAIN ADOPTION EXPENSES.

    (a) General Rule.--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 inserting after section 219 the following new section:

``SEC. 220. CERTAIN ADOPTION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year the amount of the 
qualified adoption expenses paid or incurred by the taxpayer during 
such taxable year.
    ``(b) Limitations.--
            ``(1) Maximum dollar amount.--The aggregate amount of 
        adoption expenses which may be taken into account under 
        subsection (a) with respect to the adoption of a child shall 
        not exceed $2,500.
            ``(2) Denial of double benefit.--
                    ``(A) In general.--No deduction shall be allowable 
                under subsection (a) for any expense for which a 
                deduction or credit is allowable under any other 
                provision of this chapter.
                    ``(B) Grants.--No deduction shall be allowable 
                under subsection (a) for any expenses paid from funds 
                received under any Federal, State, or local program.
    ``(c) Qualified Adoption Expenses.--For purposes of this section, 
the term `qualified adoption expenses' means reasonable and necessary 
adoption fees, court costs, attorneys 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.''
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (15) the following new paragraph:
            ``(16) Adoption expenses.--The deduction allowed by section 
        220.''
    (c) Clerical Amendment.--The table of sections for such part VII is 
amended by striking the last item and inserting the following new 
items:

                              ``Sec. 220. Certain adoption expenses.
                              ``Sec. 221. Cross reference.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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