I 117TH CONGRESS 1ST SESSION H. R. 1416 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. 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. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Tribal Adoption Parity 4 Act’’. 5 VerDate Sep 11 2014 18:33 Mar 26, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1416.IH H1416 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 1416 IH SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 1 PURPOSES OF DETERMINING UNDER THE 2 ADOPTION CREDIT WHETHER CHILD HAS 3 SPECIAL NEEDS. 4 (a) IN GENERAL.—Section 23(d)(3) of the Internal 5 Revenue Code of 1986 (defining child with special needs) 6 is amended— 7 (1) in subparagraph (A), by inserting ‘‘or In- 8 dian tribal government’’ after ‘‘a State’’; and 9 (2) in subparagraph (B), by inserting ‘‘or In- 10 dian tribal government’’ after ‘‘such State’’. 11 (b) EFFECTIVE DATE.—The amendments made by 12 this section shall apply to taxable years beginning after 13 the date of the enactment of this Act. 14 Æ VerDate Sep 11 2014 18:33 Mar 26, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1416.IH H1416 pamtmann on DSKBC07HB2PROD with BILLS