Tribal Adoption Parity Act

Bill: 113-s-2570
Sponsor: full_name: Sen. Johnson, Tim [D-SD]
Introduced: 2014-07-09
Policy area: Taxation
Subjects: Adoption and foster care

Income tax credits

Indian social and development programs
Latest action: action_date: 2014-07-09
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-07-09
action_desc: Introduced in Senate
text: <p>Adoption Tax Credit Tribal Parity Act - Amends the Internal Revenue Code to allow Indian tribes to make the determination that a child is a child with special needs for purposes of the adoption tax credit.</p>

tv_txt: II 113th CONGRESS 2d Session S. 2570 IN THE SENATE OF THE UNITED STATES July 9, 2014 Mr. Johnson of South Dakota (for himself, Mr. Inhofe , Ms. Heitkamp , and Ms. Murkowski ) 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 (defining child with special needs) 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 amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.