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S 2316 108th Congress Senate

Adoption Assistance Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from individual retirement plans for adoption expenses.

Introduced: April 8, 2004 Introduced by: Murkowski, Lisa Republican · Alaska See on congress.gov
Taxation AdoptionAnnuitiesCostsFamilies
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Income taxIndividual retirement accountsLabor and EmploymentPension fundsTax exclusionTax penaltiesTax-deferred compensation plans
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Apr 8, 2004
Read twice and referred to the Committee on Finance.
Apr 8, 2004
Sponsor introductory remarks on measure. (CR S4053)
Apr 8, 2004
Introduced in Senate
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 Latest action April 8, 2004

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Adoption Assistance Act - Amends the Internal Revenue Code to permit withdrawals from an individual retirement account without penalty for certain adoption expenses. Limits the amount of such withdrawals, except for children with special needs, to the lesser of $10,000 or the excess of adoption expenses over the amount of the income tax credit for adoption expenses.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2316: Adoption Assistance Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2316/
MLA
"S. 2316: Adoption Assistance Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2316/.
Bluebook (legal)
S. 2316, 108th Cong. (2026), https://openamerica.io/bill/108-S-2316/.
Markdown link
[S. 2316: Adoption Assistance Act](https://openamerica.io/bill/108-S-2316/)
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