H.R. 2497 - Tribal Adoption Parity Act

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.