Adoption Tax Credit Tribal Parity Act of 2013

H.R. 2332 · 113th Congress · Jun 12, 2013 · Lineage

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.

Section 1 Short title

This Act may be cited as the “Adoption Tax Credit Tribal Parity Act of 2013”.

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 tribe (as defined in section 7871(c)(3)(E))” after the words “a State”; and

(2)

in subparagraph (B), by inserting “or Indian tribe” 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.

Lineage

Jun 12, 2013viewing Introduced in House Mr. Kilmer (for himself, Mr. Kind, Mr. Markey, Ms. Moore, Mr. Heck of Washington, Mr. Larsen of Washington, Mr. Becerra, Mr. Cárdenas, Ms. McCollum, Mr. Blumenauer, Mr. Honda, Ms. Hanabusa, Mr. Pocan, Ms. Slaughter, Mr. Cole, Mr. Keating, Mr. Hastings of Florida, Mr. Grimm, Mr. Conyers, Mr. Moran, and Mr. Young of Alaska) introduced the following bill; which was referred to the Committee on Ways and Means

Adoption Tax Credit Tribal Parity Act of 2013

Section 1 Short title

Sec. 2 Recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs

Cite this provision

Incoming references