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HR 930 103th Congress House

Fairness for Adopting Families Act

Official title: To amend the Internal Revenue Code to allow a deduction for qualified adoption expenses, and for other purposes.

Introduced: March 31, 1993 See on congress.gov
Taxation AdoptionCostsEmployee benefit plansFamilies
More subjectsShow fewer subjects
Income taxLabor and EmploymentTax deductionsTax exclusion
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 13, 1993
Subcommittee Hearings Held.
May 27, 1993
Referred to the Subcommittee on Select Revenue Measures.
Feb 17, 1993
Referred to the House Committee on Ways and Means.
Feb 17, 1993
Introduced in House
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 Latest action July 13, 1993

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service

Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Includes as deductible reasonable and necessary expenses that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency, or through a private placement.

Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program.

Limits both the deduction and the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount when the taxpayer's income exceeds $60,000.

Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Democratic 1 Republican 1
D
Nadler, Jerrold
New York · Mar 31, 1993
 R
Smith, Christopher H.
New Jersey · Mar 30, 1993
COLLINS, MAC
· Mar 24, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 930: Fairness for Adopting Families Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-930/
MLA
"H.R. 930: Fairness for Adopting Families Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-930/.
Bluebook (legal)
H.R. 930, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-930/.
Markdown link
[H.R. 930: Fairness for Adopting Families Act](https://openamerica.io/bill/103-HR-930/)
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