Adoption Tax Credit Tribal Parity Act of 2013

Adoption Tax Credit Tribal Parity Act of 2013 - Amends the Internal Revenue Code to allow Indian tribes to make the determination that a child is a child with special needs for purposes of the adoption tax credit.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2332 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2332

 To amend the Internal Revenue Code of 1986 to recognize Indian tribal 
   governments for purposes of determining under the adoption credit 
                   whether a child has special needs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2013

 Mr. Kilmer (for himself, Mr. Kind, Mr. Markey, Ms. Moore, Mr. Heck of 
 Washington, Mr. Larsen of Washington, Mr. Becerra, Mr. Cardenas, Ms. 
   McCollum, Mr. Blumenauer, Mr. Honda, Ms. Hanabusa, Mr. Pocan, Ms. 
 Slaughter, Mr. Cole, Mr. Keating, Mr. Hastings of Florida, Mr. Grimm, 
    Mr. Conyers, Mr. Moran, and Mr. Young of Alaska) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to recognize Indian tribal 
   governments for purposes of determining under the adoption credit 
                   whether a child has special needs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Adoption Tax Credit Tribal Parity 
Act of 2013''.

SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF 
              DETERMINING UNDER THE ADOPTION CREDIT WHETHER A CHILD HAS 
              SPECIAL NEEDS.

    (a) In General.--Paragraph (3) of section 23(d) of the Internal 
Revenue Code of 1986 (defining child with special needs) is amended--
            (1) in subparagraph (A), by inserting ``or Indian tribe (as 
        defined in section 7871(c)(3)(E))'' after the words ``a 
        State''; and
            (2) in subparagraph (B), by inserting ``or Indian tribe'' 
        after the words ``such State''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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