[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1542 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1542

 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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 23, 2015

 Mr. Kilmer (for himself and Mr. Cole) 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tribal Adoption Parity Act''.

SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF 
              DETERMINING UNDER THE ADOPTION CREDIT WHETHER A CHILD HAS 
              SPECIAL NEEDS.

    (a) In General.--Section 23(d)(3) 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 ``a State''; and
            (2) in subparagraph (B), by inserting ``or Indian tribal 
        government'' after ``such State''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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