Tribal Adoption Parity Act

II 116TH CONGRESS 1ST SESSION S. 305 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 SENATE OF THE UNITED STATES JANUARY 31, 2019 Ms. KLOBUCHAR (for herself, Mr. HOEVEN, Mr. UDALL, and Mr. MORAN) in- troduced the following bill; which was read twice and referred to the Com- mittee 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. 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 00:03 Feb 09, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S305.IS S305 pamtmann on DSKBFK8HB2PROD with BILLS 2 •S 305 IS SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 1 PURPOSES OF DETERMINING UNDER THE 2 ADOPTION CREDIT WHETHER A CHILD HAS 3 SPECIAL NEEDS. 4 (a) IN GENERAL.—Paragraph (3) of section 23(d) of 5 the Internal Revenue Code of 1986 is amended— 6 (1) in subparagraph (A), by inserting ‘‘or In- 7 dian tribal government’’ after the words ‘‘a State’’, 8 and 9 (2) in subparagraph (B), by inserting ‘‘or In- 10 dian tribal government’’ after the words ‘‘such 11 State’’. 12 (b) EFFECTIVE DATE.—The amendments made by 13 subsection (a) shall apply to taxable years beginning after 14 the date of the enactment of this Act. 15 Æ VerDate Sep 11 2014 00:03 Feb 09, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S305.IS S305 pamtmann on DSKBFK8HB2PROD with BILLS