There is one summary for H.R.1476. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/10/2013)

Dave Thomas Adoption Act of 2013 - Amends the Internal Revenue Code to allow penalty-free withdrawals, up to $10,000, from individual retirement accounts (IRAs) if used to pay adoption expenses, and unlimited withdrawals for expenses related to the adoption of a special needs child.