Tribal Adoption Parity Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8355 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8355

 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

                              May 10, 2024

Mr. Kilmer (for himself, Mr. Kelly of Pennsylvania, Mr. Moolenaar, and 
   Ms. Moore of Wisconsin) 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 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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