S 268
102th Congress
Senate
Taxation
Adoption
Costs
Disabled
Exceptional children
Federal employees
Income tax
Tax deductions
Special Needs Adoption Assistance Act of 1991
Introduced: January 24, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 24, 1991
Read twice and referred to the Committee on Finance.
Jan 24, 1991
Introduced in Senate
Plain-English summary
Special Needs Adoption Assistance Act of 1991 - Amends the Internal Revenue Code to allow a tax deduction for qualified adoption expenses for children with special needs. Allows such deduction whether or not a taxpayer itemizes deductions.
Amends Federal law to direct the Office of Personnel Management to establish a demonstration program under which an employee is reimbursed for qualifying adoption expenses incurred in connection with the adoption of a child with special needs. Requires a report to the President and the Congress by October 1, 1992, on such program.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1