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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110108 · H.R. 1

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

Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses

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Passed the House → On the Senate calendar · Sec. 110108

(a) In general Section 23(d)(3) is amended— (1) in subparagraph (A), by inserting or Indian tribal government after a State, and (2) in subparagraph (B), by inserting or Indian tribal government after such State. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

•HR 1 PCSSEC. 110108

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