Tribal Adoption Parity Act

Adoption Tax Credit Tribal Parity Act - 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]
[S. 2570 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2570

 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 SENATE OF THE UNITED STATES

                              July 9, 2014

Mr. Johnson of South Dakota (for himself, Mr. Inhofe, Ms. Heitkamp, and 
Ms. Murkowski) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 ``Tribal Adoption Parity Act''.

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 tribal 
        government'' after the words ``a State''; and
            (2) in subparagraph (B), by inserting ``or Indian tribal 
        government'' 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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