Adoption Tax Credit Tribal Parity Act of 2013

Bill: 113-hr-2332
Sponsor: full_name: Rep. Kilmer, Derek [D-WA-6]
Introduced: 2013-06-12
Policy area: Taxation
Subjects: Adoption and foster care

Income tax credits

Indian social and development programs
Latest action: action_date: 2013-06-12
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-06-12
action_desc: Introduced in House
text: <p>Adoption Tax Credit Tribal Parity Act of 2013 - 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: I 113th CONGRESS 1st Session H. R. 2332 IN THE HOUSE OF REPRESENTATIVES June 12, 2013 Mr. Kilmer (for himself, Mr. Kind , Mr. Markey , Ms. Moore , Mr. Heck of Washington , Mr. Larsen of Washington , Mr. Becerra , Mr. Cárdenas , Ms. McCollum , Mr. Blumenauer , Mr. Honda , Ms. Hanabusa , Mr. Pocan , Ms. Slaughter , Mr. Cole , Mr. Keating , Mr. Hastings of Florida , Mr. Grimm , Mr. Conyers , Mr. Moran , and Mr. Young of Alaska ) introduced the following bill; which was referred to the Committee on Ways and Means 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 Adoption Tax Credit Tribal Parity Act of 2013 . 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 tribe (as defined in section 7871(c)(3)(E)) after the words a State ; and (2) in subparagraph (B), by inserting or Indian tribe 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.