legislation: 98-s-2330
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 98-s-2330 | 98 | s | 2330 | Fairness for Adopting Families Act of 1984 | Taxation | 1984-02-22 | 1984-02-28 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 1 | Fairness for Adopting Families Act of 1984 - Amends the Internal Revenue Code to remove the dollar limitation on the income tax deduction for adoption expenses. Expands such deduction to include all reasonable and necessary expenses which are directly related to a legal adoption of any child (current law restricts expenses to those incurred in the adoption of a child with special needs), if such adoption has been arranged by a State or local agency, a nonprofit agency, or through a private placement which does not violate a Federal or State law. Disallows such deduction for expenses in connection with embryo transplantation, in vitro fertilization, or surrogate parenthood. Disallows such deduction for expenses incurred for travel outside the United States, unless such travel is required as a condition of the child's adoption, to assess the health and status of the child, or to escort the child back to the United States. Excludes from an employee's gross income any amounts paid on his behalf by an employer pursuant to an adoption assistance program. | 2025-08-29T17:41:43Z | https://www.congress.gov/bill/98th-congress/senate-bill/2330 |