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HR 2560 97th Congress House Taxation Adoption Children and youth Income tax Tax deductions

A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.

Introduced: March 17, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Aug 4, 1981
See H.R.4242.
Mar 17, 1981
Referred to House Committee on Ways and Means.
Mar 17, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit an income tax deduction from gross income for fees, court costs, attorney fees and other necessary expenses for the adoption of a child. Provides that no deduction can be taken for the first $500 of expenses incurred and provides that no deduction can exceed $3,500 ($4,500 in the case of an international adoption).

What's happening now August 4, 1981

See H.R.4242.

 Related & companion bills 1
  • HR 4242 Related bill Economic Recovery Tax Act of 1981
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jun 1, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2560: A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-2560/
MLA
"H.R. 2560: A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-2560/.
Bluebook (legal)
H.R. 2560, 97th Cong. (2026), https://openamerica.io/bill/97-HR-2560/.
Markdown link
[H.R. 2560: A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain expenses paid or incurred in connection with the adoption of a child.](https://openamerica.io/bill/97-HR-2560/)
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