[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 305 Introduced in Senate (IS)]

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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) 
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.

    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.--Paragraph (3) of section 23(d) of the Internal 
Revenue Code of 1986 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 amendments made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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