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HR 2282 106th Congress House

Families First Act

Official title: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from individual retirement plans for adoption expenses and to expand and extend pe… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from individual retirement plans for adoption expenses and to expand and extend permanently the exclusion allowed for employer adoption assistance programs.

Introduced: March 30, 2000 See on congress.gov
Taxation AdoptionAdoptive parentsCostsEmployee benefit plans
More subjectsShow fewer subjects
FamiliesIncomeIncome taxIndividual retirement accountsLabor and EmploymentLawLegal feesPersonal income taxTax creditsTax exclusionTax penaltiesTax-deferred compensation plans
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 18, 1999
Referred to the House Committee on Ways and Means.
Jun 18, 1999
Sponsor introductory remarks on measure. (CR E1331-1332)
Jun 18, 1999
Introduced in House
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 Latest action June 18, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Families First Act - Amends the Internal Revenue Code to: (1) allow for penalty-free withdrawals from individual retirement plans if used to pay adoption expenses; and (2) permanently extend and increase the dollar and income limitations for employer adoption assistance programs.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 1 Republican 3
R
Smith, Christopher H.
New Jersey · Mar 30, 2000
Isakson, Johnny
· Feb 1, 2000
Vitter, David
· Feb 1, 2000
 R
Calvert, Ken
California · Oct 27, 1999
SANDLIN, MAX
· Sep 8, 1999
NETHERCUTT, GEORGE
· Aug 3, 1999
BEREUTER, DOUGLAS
· Jul 12, 1999
FROST, MARTIN
· Jun 25, 1999
 R
Aderholt, Robert B.
Alabama · Jun 23, 1999
DeMint, James
· Jun 18, 1999
 D
Scott, Robert C. "Bobby"
Virginia · Jun 18, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2282: Families First Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2282/
MLA
"H.R. 2282: Families First Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2282/.
Bluebook (legal)
H.R. 2282, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2282/.
Markdown link
[H.R. 2282: Families First Act](https://openamerica.io/bill/106-HR-2282/)
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