113 S2570 IS: Tribal Adoption Parity Act U.S. Senate 2014-07-09 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.

II 113th CONGRESS 2d Session S. 2570 IN THE SENATE OF THE UNITED STATES July 9, 2014 Mr. Johnson of South Dakota (for himself, Mr. Inhofe, Ms. Heitkamp, and Ms. Murkowski) introduced the following bill; which was read twice and referred to the Committee 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.

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 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 tribal government after the words a State; and (2) in subparagraph (B), by inserting or Indian tribal government 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.