1.408 -Deduction for Adoption Fees

Item	Description	FY2009	FY2010	FY2011
1.408	Deduction for Adoption Fees Adoption fees paid to a registered adoption agency are deductible against "earned" income. Origin: M.G.L. c. 62, S. 3B(b)(5) Estimate: $0.8	0.7	0.8	0.8

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.