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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(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.
(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.
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