Provides overview of Federal tax benefits for adoption, including the adoption tax credit and income tax exclusion for employer-provided adoption assistance. Describes various types of adoption, examines associated policy issues, provides legislative history of tax provisions for adoption, and reviews legislation in the 109th Congress.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress. Congressional Research Service. Tax Benefits for Families