Taxpayers may also be asked, after filing their returns, to substantiate any qualified adoption expenses they paid.

Before 1988, such so-called nonrecurring adoption expenses could be written off, up to $1,500.

I propose to re-enact the tax deduction for adoption expenses and to double it to $3,000.

A couple with $20,000 in adoption expenses could qualify for the full amounts of both the employee benefit and the tax credit.

Credit for adoption expenses: a credit up to $10,000, phased out at higher incomes.

One would provide reimbursement up to $2,000 for adoption expenses.

Senator Hatch said much the same thing in his Senate speech about his proposed tax deduction for adoption expenses.

Families adopting children could obtain tax credits of $5,000 for each child to help offset adoption expenses.

A nonrefundable tax credit of up to $5,000 per child for adoption expenses and $6,000 for children with special needs was established.

What is the maximum amount a family may receive in non-recurring adoption expenses from your State?