118 HR 8355 IH: Tribal Adoption Parity Act U.S. House of Representatives 2024-05-10 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.

I118th CONGRESS2d SessionH. R. 8355IN THE HOUSE OF REPRESENTATIVESMay 10, 2024Mr. Kilmer (for himself, Mr. Kelly of Pennsylvania, Mr. Moolenaar, and Ms. Moore of Wisconsin) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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 child has special needs

(a)

In general

Section 23(d)(3) of the Internal Revenue Code of 1986 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.