Tribal Adoption Parity Act
This bill allows Indian tribal governments to determine whether a child has special needs for the purposes of the adoption tax credit.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2497 Introduced in House (IH)]
<DOC>
116th CONGRESS
1st Session
H. R. 2497
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
May 2, 2019
Mr. Kilmer (for himself, Mr. Young, and Mr. Kind) 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 ``Tribal Adoption Parity Act''.
SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF
DETERMINING UNDER THE ADOPTION CREDIT WHETHER CHILD HAS
SPECIAL NEEDS.
(a) In General.--Section 23(d)(3) 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 ``a State''; and
(2) in subparagraph (B), by inserting ``or Indian tribal
government'' after ``such State''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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