Tribal Adoption Parity Act

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 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1416 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 1416

 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.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2021

 Mr. Kilmer (for himself and Mr. Young) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 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.
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