Tribal Adoption Parity Act
Source: Congress.gov ·
297 words in original text
What This Bill Does
This bill changes federal tax law to include Indian tribal governments when deciding whether children have special needs for adoption tax credit purposes. The bill amends the Internal Revenue Code of 1986 to add Indian tribal governments alongside state governments in adoption credit determinations.
Who It Affects
People who adopt children and claim adoption tax credits, provided those adoptions involve Indian tribal governments.
Key Provisions
• The phrase "or Indian tribal government" is added after "a State" in section 23(d)(3)(A) of the Internal Revenue Code of 1986. (Sec. 2(a)(1))
• The phrase "or Indian tribal government" is added after "such State" in section 23(d)(3)(B) of the Internal Revenue Code of 1986. (Sec. 2(a)(2))
What Changes
When determining if a child has special needs for adoption tax credit purposes, Indian tribal governments will now be treated the same way as state governments in the tax code.
Important Definitions
None defined in the bill text.
Effective Date
The changes apply to tax years that begin after the date this bill becomes law. (Sec. 2(b))
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