### Question
What is the definition of qualifying adoption expenses?


### Answer
The definition of **qualifying adoption expenses** is as follows in *14 U.S.C. § 514*:

> reasonable and necessary expenses that are directly related to the legal adoption of a child under 18 years of age, but only if such adoption is arranged by a qualified adoption agency

#### Citation:
  - *14 U.S.C. § 514*
  - Heading: **PART I-REGULAR COAST GUARD > CHAPTER 13-PAY, ALLOWANCES, AWARDS, AND OTHER RIGHTS AND BENEFITS**

