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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1