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S 268 102th Congress Senate

Special Needs Adoption Assistance Act of 1991

Official title: A bill to amend the Internal Revenue Code of 1986 to authorize a deduction for the expenses of adopting a special needs child and to amend title 5, United Stat… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to authorize a deduction for the expenses of adopting a special needs child and to amend title 5, United States Code, to establish a program providing assistance to Federal employees adopting a special needs child.

Introduced: January 24, 1991 See on congress.gov
Taxation AdoptionCostsDisabledExceptional children
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Federal employeesIncome taxTax deductions
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Jan 24, 1991
Read twice and referred to the Committee on Finance.
Jan 24, 1991
Introduced in Senate
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 Latest action January 24, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jan 24, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 268: Special Needs Adoption Assistance Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-S-268/
MLA
"S. 268: Special Needs Adoption Assistance Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-268/.
Bluebook (legal)
S. 268, 102nd Cong. (2026), https://openamerica.io/bill/102-S-268/.
Markdown link
[S. 268: Special Needs Adoption Assistance Act of 1991](https://openamerica.io/bill/102-S-268/)
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