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To amend the Internal Revenue Code of 1986 to recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs.
Summary
This bill amends tax law regarding the federal adoption tax credit to recognize Indian tribal governments on the same basis as states for determining whether a child has special needs. Currently, only states can designate children as having special needs, which qualifies adoptive families for the adoption credit. The bill extends this recognition to tribal governments, allowing them to make the same determinations for their members. The change applies to tax years beginning after the law is enacted.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Klobuchar, Amy [D-MN] (D-MN)
1 cosponsor
- Sen. Hoeven, John [R-ND] (R-ND)
Actions (2)
- Feb 26, 2025 Read twice and referred to the Committee on Finance. · senate
- Feb 26, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
February 26, 2025
Ms. Klobuchar (for herself and Mr. Hoeven) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
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 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. <all>
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