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119th CongressS. 757

Introduced in Senate

Tribal Adoption Parity Act

SEC. 1. SHORT TITLETrack this section →

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 NEEDSTrack this section →

(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.

•S 757 ISText from GovInfo