skip to main content

S. 305: Tribal Adoption Parity Act

The text of the bill below is as of Jan 31, 2019 (Introduced).


II

116th CONGRESS

1st Session

S. 305

IN THE SENATE OF THE UNITED STATES

January 31, 2019

(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.

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 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.