Tribal Adoption Parity Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 757 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                 S. 757

 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 SENATE OF THE UNITED STATES

                           February 26, 2025

  Ms. Klobuchar (for herself and Mr. Hoeven) 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 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 amendments made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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