S.1628 - Special Needs Adoption Assistance Act of 1989101st Congress (1989-1990)
|Sponsor:||Sen. Bentsen, Lloyd M. [D-TX] (Introduced 09/14/1989)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 09/14/1989 Read twice and referred to the Committee on Finance. (All Actions)|
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Summary: S.1628 — 101st Congress (1989-1990)All Information (Except Text)
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.