113 HR 2332 IH: Adoption Tax Credit Tribal Parity Act of 2013 U.S. House of Representatives 2013-06-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

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.