Art. 4 of law no. 476 dated December 31st, 1998, introduces the possibility of deducting from the total income, 50% of the costs borne by adoptive parents for the implementation of adoption procedures.
Art. 4
“Article 10, para. 1, of law no. 917 on income taxation, approved by Decree of the President of the Italian Republic on December 22, 1986, after letter i), has been amended with the introduction of letter i-bis as follows : fifty percent of the costs borne by adoptive parents to implement adoption procedures to be ruled by the measures set forth in Para 1, Chapter III of law no. 184 dated May 4, 1983.
Art. 4
“Article 10, para. 1, of law no. 917 on income taxation, approved by Decree of the President of the Italian Republic on December 22, 1986, after letter i), has been amended with the introduction of letter i-bis as follows : fifty percent of the costs borne by adoptive parents to implement adoption procedures to be ruled by the measures set forth in Para 1, Chapter III of law no. 184 dated May 4, 1983.