US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022I.  ADOPTION EXPENSES. For taxable years commencing on or after
January 1, 1994, legal fees and costs and medical expenses and costs all
related to the adoption of a child may be deducted from taxable income by
adoptive parents. The deduction allowed pursuant to this section shall not
exceed three thousand dollars ($3,000) for the legal fees and costs and
medical expenses and costs incurred in the adoption, or the actual costs of
the legal fees and costs and medical expenses and costs incurred in the
adoption, whichever amount is less, which amount may not include travel costs.