Adoption Opportunity Act - 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". States that the allowable deduction amount shall not exceed $1,250 for any one child. (Adds 26 U.S.C. 218)
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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