Tribal Adoption Parity Act

119 S757 IS: Tribal Adoption Parity Act U.S. Senate 2025-02-26 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II 119th CONGRESS 1st Session S. 757 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. 1. Short title This Act may be cited as the Tribal Adoption Parity Act . 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.