Skip to main content
S 87 106th Congress Senate Taxation Families Foster home care Foster parents Income tax Personal income tax Social Welfare Tax exclusion

A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other…

Show full title

A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other purposes.

Introduced: January 19, 1999 See on congress.gov
Sign in to write a letter Sign in to watch
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to expand the definition of "qualified foster care payment" to include a payment received by a licensed placement agency. (Current law requires an agency which is not a State or local agency to be a tax-exempt agency.)

What's happening now January 19, 1999

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jun 10, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 87: A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other purposes.. 106th Congress. Open America. https://openamerica.io/bill/106-S-87/
MLA
"S. 87: A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other purposes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-87/.
Bluebook (legal)
S. 87, 106th Cong. (2026), https://openamerica.io/bill/106-S-87/.
Markdown link
[S. 87: A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other purposes.](https://openamerica.io/bill/106-S-87/)
Report a problem