Adoption Tax Benefits: Policy Considerations

Posted: 10 May 2001

See all articles by Sheldon R. Smith

Sheldon R. Smith

Utah Valley University - Department of Accounting

Abstract

In this article, Smith summarizes portions of the legislation which provides a tax credit for adoption expenses and an exclusion from an employee's gross income for employer-paid adoption expenses. He reviews some of the ironies, complications, and difficulties that can arise from the current law. He then suggests some guiding principles that should be applied in writing future adoption tax benefit legislation. He also discusses some specific tax policy options relating to these principles and possible behavioral implications.

Suggested Citation

Smith, Sheldon R., Adoption Tax Benefits: Policy Considerations. Available at SSRN: https://ssrn.com/abstract=269463

Sheldon R. Smith (Contact Author)

Utah Valley University - Department of Accounting ( email )

800 West University Parkway
Orem, UT 84058
United States
801-863-6153 (Phone)
801-863-8060 (Fax)

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