Summary: H.R.14496 — 93rd Congress (1973-1974)All Information (Except Text)

There is one summary for H.R.14496. Bill summaries are authored by CRS.

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Introduced in House (04/30/1974)

Allows a deduction from gross income under the Internal Revenue Code for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for purposes of this Act, the term "adoption expense". (Adds 26 U.S.C. 219)