Tribal Adoption Parity Act

S. 3259 · 117th Congress · Nov 18, 2021 · 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.

1. Short title

This Act may be cited as the “Tribal Adoption Parity Act”.

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.

Tribal Adoption Parity Act

1. Short title

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

Cite this provision

Incoming references