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HR 5957 101th Congress House Taxation Adoption Income tax Tax credits

To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children.

Introduced: October 26, 1990 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 26, 1990
Referred to the House Committee on Ways and Means.
Oct 26, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for qualified adoption expenses. Disallows such credit for any expense for which a deduction or credit is allowable under other provisions of the Code or for any expenses paid from Federal, State, or local funds.

What's happening now October 26, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5957: To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5957/
MLA
"H.R. 5957: To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5957/.
Bluebook (legal)
H.R. 5957, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5957/.
Markdown link
[H.R. 5957: To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children.](https://openamerica.io/bill/101-HR-5957/)
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