Tribal Adoption Parity Act

Bill: 117-hr-1416
Sponsor: full_name: Rep. Kilmer, Derek [D-WA-6]
Introduced: 2021-02-26
Policy area: Taxation
Subjects: Adoption and foster care

Child safety and welfare

Disability and paralysis

Income tax credits

Indian social and development programs
Latest action: action_date: 2021-02-26
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-02-26
action_desc: Introduced in House
text: <p><strong>
Tribal Adoption Parity Act</strong> </p> <p>This bill allows Indian tribal governments to determine whether a child has special needs for the purposes of the adoption tax credit.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 1416 IN THE HOUSE OF REPRESENTATIVES February 26, 2021 Mr. Kilmer (for himself and Mr. Young ) 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 Tribal Adoption Parity Act . 2. Recognizing Indian tribal governments for purposes of determining under the adoption credit whether child has special needs (a) In general Section 23(d)(3) 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 a State ; and (2) in subparagraph (B), by inserting or Indian tribal government after such State . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.