Section 1 Short title
This Act may be cited as the “Tribal Adoption Parity Act”.
Tribal Adoption Parity Act
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.
Sec. 2 Recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs
in subparagraph (A), by inserting “or Indian tribal government” after the words “a State”, and
in subparagraph (B), by inserting “or Indian tribal government” after the words “such State”.
Effective date— The amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.