H.R. 2497 - Tribal Adoption Parity Act
H.R. 2497; Tribal Adoption Parity Act
- AuthorsKilmer, Rep. Derek
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-18854
- Tax Analysts Electronic Citation2019 TNT 93-25
116TH CONGRESS
1ST SESSION
H.R. 2497
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 HOUSE OF REPRESENTATIVES
MAY 2, 2019
Mr. KILMER (for himself, Mr. YOUNG, and Mr. KIND) 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 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.
- AuthorsKilmer, Rep. Derek
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-18854
- Tax Analysts Electronic Citation2019 TNT 93-25