There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/14/1989)

Special Needs Adoption Assistance Act of 1989 - Amends the Internal Revenue Code to allow a tax deduction for qualified adoption expenses. Allows such deduction whether or not a taxpayer itemizes deductions.

Directs the Office of Personnel Management to establish a demonstration program under which an employee is reimbursed for qualifying adoption expenses incurred in connection with the adoption of a child with special needs. Requires a report to the President and the Congress by October 1, 1992, on such program.