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

(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.