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H.R. 1542 (114th): Tribal Adoption Parity Act

The text of the bill below is as of Mar 23, 2015 (Introduced).


I

114th CONGRESS

1st Session

H. R. 1542

IN THE HOUSE OF REPRESENTATIVES

March 23, 2015

(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.

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

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.