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

(a) In general Section 23(d)(3) of the Internal Revenue Code of 1986 (defining child with special needs) 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 the date of the enactment of this Act.